Statutory limitation on revisional power cannot be extended by appellate direction; belated revision notice held without jurisdiction.

Revision under section 16 of the Tamil Nadu General Sales Tax Act, 1959 had to be initiated within five years from the expiry of the relevant year, and a notice issued after that statutory period was without jurisdiction. The court held that the limitation defect went to the very authority to proceed, so the appellate authority's direction to issue a fresh notice could not enlarge or extend the prescribed time limit. The revision notice was therefore barred by limitation and invalid.

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Issues: Whether revision under section 16 of the Tamil Nadu General Sales Tax Act, 1959 could be initiated after the expiry of the prescribed period of five years, and whether a direction by the appellate authority could save the bar of limitation.

Analysis: The power of revision had to be exercised within five years from the expiry of the year to which the tax related. On the date of the impugned notice, that period had already expired. A defect in the initiation of proceedings beyond the statutory time limit went to the jurisdiction of the revisional authority. The appellate authority's direction to issue a fresh notice could not enlarge or extend the limitation fixed by the statute.

Conclusion: The notice initiating revision was barred by limitation and was without jurisdiction. The issue is decided in favour of the petitioner.

Ratio Decidendi: A statutory period of limitation for initiating revisional proceedings cannot be extended by an appellate direction, and action taken beyond that period is without jurisdiction.

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