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Issues: (i) whether the pre-revision notice was barred by limitation under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959; (ii) whether the notice was without jurisdiction on the ground that a second revision by the same office was impermissible.
Issue (i): whether the pre-revision notice was barred by limitation under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959.
Analysis: The limitation period for reassessment had to be computed from the date of the original final assessment if the notice was treated as one relating to that assessment. On that basis, the notice issued in July 2008 was beyond five years from the original order dated May 30, 2003. The notice therefore could not be sustained as it was issued beyond the statutory period.
Conclusion: The notice was barred by limitation and unsustainable.
Issue (ii): whether the notice was without jurisdiction on the ground that a second revision by the same office was impermissible.
Analysis: Even if limitation were computed from the later revised order dated August 2, 2004, the notice still failed because the same authority had no power to undertake a second revision in the absence of any statutory provision permitting such a course. The objection was not treated as a matter to be relegated to the assessing authority, since the notice itself was found to suffer from lack of jurisdiction.
Conclusion: The notice was without jurisdiction and invalid.
Final Conclusion: The writ petition succeeded and the impugned pre-revision notice was quashed, leaving no further issue for adjudication.
Ratio Decidendi: A pre-revision notice under the sales tax statute cannot survive if it is issued beyond the statutory limitation period or if the authority lacks power to initiate a second revision in the absence of express enabling provision.
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