Revision limitation under trade tax law runs from the specific challenged order, and a dropped reassessment proceeding is revisable.

For revision under section 10B of the U.P. Trade Tax Act, limitation runs from the date of the specific subordinate order sought to be revised, not from the original assessment order when the challenge is to a later order in reopened proceedings. A reasoned order dropping proceedings under section 21 is itself an order in law and falls within the wide phrase "any order" in section 10B, since the provision covers all subordinate orders except those expressly excluded. On that basis, the revisional challenge was treated as timely and maintainable.

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Issues: (i) Whether the period of limitation for initiating revision under section 10B of the U.P. Trade Tax Act, 1948 runs from the original assessment order or from the order dropping proceedings under section 21 of the Act. (ii) Whether an order dropping proceedings under section 21 of the Act is an order revisable under section 10B of the Act.

Issue (i): Whether the period of limitation for initiating revision under section 10B of the U.P. Trade Tax Act, 1948 runs from the original assessment order or from the order dropping proceedings under section 21 of the Act.

Analysis: Section 10B authorises revision of any order passed by a subordinate authority, and the revisional power is directed at the order sought to be revised. The order under challenge was the order dated 29 May 2003 dropping the proceedings under section 21, not the original assessment orders. Explanation III to section 21(1) preserves the earlier assessment order until it is varied, but it does not alter the point of limitation for revision of the subsequent order passed in the reopened proceedings. The earlier decision relied upon by the dealer did not decide limitation and therefore did not control the issue.

Conclusion: The period of limitation starts from the order dated 29 May 2003, not from the original assessment orders, and the revision was not time-barred.

Issue (ii): Whether an order dropping proceedings under section 21 of the Act is an order revisable under section 10B of the Act.

Analysis: The expression "any order" in section 10B is of wide amplitude and includes every order passed by a subordinate authority other than an order under section 10A. An order terminating reassessment proceedings by dropping the notice under section 21 is a reasoned determination by the assessing authority and is an order in law. It is neither excluded by the wording of section 10B nor rendered non-existent because no fresh assessment was made. The statutory context supports a broad construction to enable supervisory correction of illegal or improper orders.

Conclusion: The order dated 29 May 2003 is an order and is revisable under section 10B.

Final Conclusion: The revisional orders of the Tribunal were unsustainable, the second appeals before it stood dismissed, and the revisions were allowed with costs.

Ratio Decidendi: For purposes of section 10B of the U.P. Trade Tax Act, 1948, limitation runs from the date of the specific subordinate order sought to be revised, and a reasoned order dropping proceedings under section 21 is a revisable order within the wide expression "any order".

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