Belated tax liability challenge in revision rejected where the issue was not raised at earlier stages and no prejudice-free basis existed.

A fresh challenge to tax liability on copra purchased from other States under the Tamil Nadu General Sales Tax Act was not entertained in revision because the point was available at assessment, first appeal and Tribunal stages, yet was raised only after more than 25 years and not included in the revision grounds. The HC held that introducing such a belated question of law would prejudice the revenue. As no other contention was pressed, the penalty under section 16(2) was left undisturbed.

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Issues: Whether the revision petitioner could be permitted to raise, for the first time in revision, the contention that copra purchased from other States was not liable to tax under entry 6(viii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, and whether the penalty imposed under section 16(2) could be interfered with.

Analysis: The liability point was available at the assessment stage and could have been urged before the assessing authority, the first appellate authority, and the Tribunal. It was not raised at any of those stages, was absent from the grounds in revision, and was sought to be introduced only after an inordinate delay of more than 25 years. In these circumstances, the Court declined to entertain a fresh question of law in revision, noting that such belated introduction would prejudice the revenue. Since no other contention was pressed, no interference with the penalty order was warranted.

Conclusion: The belated ground was not entertained and the revision failed.

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