Limitation for suo motu revision under sales tax law: initiation within five years defeats the jurisdictional challenge.

Under the Tamil Nadu General Sales Tax Act, a suo motu revision by the Joint Commissioner was challenged as time-barred and beyond jurisdiction. The notice initiating revision was issued within five years of the appellate order sought to be revised, and the statutory prohibition against initiating revision after five years was therefore not triggered. The objection that the revisional order was non est for delay failed, and the revision was treated as within time.

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Issues: Whether the suo motu revision initiated by the Joint Commissioner under section 34(2)(c) of the Tamil Nadu General Sales Tax Act, 1959 was barred by limitation and therefore without jurisdiction.

Analysis: The show-cause notice initiating revision was issued on 18 November 1997, while the appellate order sought to be revised was dated 30 May 1996. Section 34(2)(c) prohibits initiation of revision only after the expiry of five years from the passing of the order. As the proceedings were commenced within five years, the statutory bar was not attracted. The objection that the impugned revisional order was non est on the ground of delay was therefore untenable.

Conclusion: The revision was held to be within time and the challenge based on section 34(2)(c) failed.

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