Limitation on revisional power under sales tax law barred the revisional action and left referred questions unanswered.

Revisional power under section 57 of the Bombay Sales Tax Act, 1959 was confined to a three-year period for issuance of notice and a five-year period for passing the revisional order. On the stated facts, the notice and revisional action were taken beyond the statutory period counted from communication of the assessment order sought to be revised, so the revisional step was time-barred. Because limitation was dispositive, it was unnecessary to decide whether a second revision was otherwise maintainable or to answer the referred questions. The reference was returned without adjudication of those questions.

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Issues: Whether the revisional power under section 57 of the Bombay Sales Tax Act, 1959 was exercised within the prescribed period of limitation, and whether the referred questions required adjudication.

Analysis: The revisional power was subject to a three-year limit for issuance of notice and a five-year limit for passing the order. On the facts, even assuming a second revision was otherwise maintainable, the notice and revisional action were taken beyond the statutory period counted from the communication of the assessment order sought to be revised. That limitation bar made it unnecessary to answer the referred questions on the wider issue of second revision.

Conclusion: The revisional action was time-barred, and the reference was returned without answering the questions referred.

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