Limitation for revisional sales tax proceedings cannot be extended by dealer-requested deferment absent statutory stay or directly relevant litigation.

Revisional power under the Andhra Pradesh General Sales Tax Act had to be exercised within four years from service of the appellate order, read with rule 44(1). Time could be excluded under section 20(6) only where proceedings were deferred because of a stay order or because a pending writ or appeal before the High Court or Supreme Court involved a question of law directly bearing on the revision. An earlier writ petition seeking refund did not satisfy that test, and the record showed no statutory stay or deferment on that ground. A deferment made only at the dealer's request did not extend limitation, so the revision was time-barred.

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Issues: Whether the revisional order was barred by limitation under the Andhra Pradesh General Sales Tax Act, 1957, and whether the period spent in the earlier writ proceedings could be excluded under the statutory exception.

Analysis: The revisional power under section 20(3) had to be exercised within four years from service of the appellate order, as read with rule 44(1) of the Andhra Pradesh General Sales Tax Rules, 1957. Section 20(6) permitted exclusion only where proceedings were deferred because of a stay order or because another pending proceeding before the High Court or Supreme Court involved a question of law having a direct bearing on the revisional proceedings. The earlier writ petition sought refund and did not involve a question of law directly bearing on the revision. The record also did not show any stay order or deferment on that statutory ground; the deferment was only at the dealer's request, which did not attract section 20(6).

Conclusion: The revisional order was time-barred and could not be saved by section 20(6); the issue was decided in favour of the assessee.

Ratio Decidendi: Exclusion of time in revision is available only when the statutory conditions for stay or a pending proceeding involving a directly relevant question of law are satisfied, and a mere request for deferment by the dealer does not extend limitation.

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