Revisional limitation under sales tax law cannot exclude the full pendency of writ proceedings unless authority was actually restrained from acting.

The revisional limitation under section 20(3) of the A.P. General Sales Tax Act, 1957 was held to remain subject to the four-year outer limit, and section 20(6) could exclude only the period during which the authority was actually prevented from proceeding because of pending litigation. The entire period from filing of the writ petition could not be excluded unless the revisional authority had consciously deferred action from that point, as such a reading would defeat the statutory limitation safeguard. The revision order was therefore barred by limitation, and the assessee succeeded.

---

---

Issues: Whether the revisional authority could exclude, for limitation purposes, the entire period during which the writ petition remained pending before the High Court under section 20(6) of the A.P. General Sales Tax Act, 1957, and thereby sustain the revision order passed beyond four years from service of the assessment order.

Analysis: Section 20(3) prescribes an outer limit of four years for revisional power in relation to an assessment order, while section 20(6) operates as an exception by excluding the period during which the proceeding is stayed or an appeal or other proceeding involving the relevant question of law is pending. The exclusion was held to extend only to the period during which the revisional authority was actually disabled from proceeding, beginning from the date on which it consciously deferred the revision because of the pending litigation. Excluding the entire period from the filing of the writ petition, rather than from the order of deferment, would defeat the limitation scheme and render the statutory safeguard nugatory. Where the literal reading produces an unjust result contrary to legislative intent, the provision may be construed to give effect to that intent.

Conclusion: The revision order was barred by limitation and the assessee succeeded.

Ratio Decidendi: An exclusionary limitation provision must be construed so as to cover only the period during which the authority was actually prevented from acting, and a literal construction that nullifies the statutory period of limitation may be departed from to give effect to legislative intent.

---