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Issues: Whether the suo motu revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 could be exercised after expiry of eight years from the assessment order, and whether the dealer remained obliged to preserve accounts beyond that period so as to justify adverse action for non-production of records.
Analysis: The revisional provision contains an express outer limit of eight years from the end of the financial year in which the order sought to be revised was made. Section 41 of the Act and rules 61 and 62 of the Assam Sales Tax Rules, 1947 also contemplate preservation of books and documents for only eight years. Reading these provisions together, the dealer's duty to retain records and the authority's power to reopen or revise are co-extensive with that statutory period. Once that period expires, the authority cannot validly proceed on the basis of non-production of records or make a fresh revisional order. The impugned revision was initiated and decided well beyond that period.
Conclusion: The suo motu revision was time-barred and without jurisdiction, and the impugned revisional and consequential orders were liable to be set aside in favour of the assessee.
Ratio Decidendi: Where the statute prescribes a fixed limitation for suo motu revision and a corresponding period for preservation of accounts, the revisional authority cannot exercise power beyond that period or draw adverse consequences from the dealer's failure to produce records thereafter.
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