Revisional jurisdiction within statutory time must be decided on merits, not rejected in limine because of later case law.

A revisional authority acting within the five-year statutory period under section 32 of the Tamil Nadu General Sales Tax Act, 1959 must exercise its jurisdiction on the merits and cannot dismiss a revision in limine merely because a favourable judgment for the assessee was delivered later. The earlier revenue precedent on delay in filing an appeal and condonation was held inapplicable because it did not concern the exercise of revisional power within time. The Tribunal's order was set aside and the matter was remitted to the Deputy Commissioner for fresh consideration on merits in accordance with law.

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Issues: Whether the revision petition under section 32 of the Tamil Nadu General Sales Tax Act, 1959 was within limitation and whether the Deputy Commissioner was bound to consider the assessee's revision on merits instead of dismissing it in limine.

Analysis: The assessment order had been passed on 15 July 1977 and the assessee moved the Deputy Commissioner on 15 June 1981, well within the five-year period available for exercise of suo motu revisional power under section 32 of the Tamil Nadu General Sales Tax Act, 1959. The earlier judgment relied upon by the revenue was held to be inapplicable because it dealt with delay in filing an appeal and condonation based on a subsequent judgment, not with the exercise of revisional power within the statutory period. Since the Deputy Commissioner retained jurisdiction to touch the assessment order, the revision could not be rejected without examining the merits.

Conclusion: The Deputy Commissioner had jurisdiction to entertain the revision petition, and the dismissal in limine was erroneous. The assessee succeeded on this issue.

Final Conclusion: The order of the Tribunal was set aside and the matter was remitted to the Deputy Commissioner for fresh decision on merits in accordance with law.

Ratio Decidendi: Where a revisional authority is approached within the statutory period for suo motu revision, it must exercise its jurisdiction and decide the matter on merits, and cannot reject the revision solely on the ground that a favourable judgment for the assessee was delivered later.

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