Rectification power and limitation under sales tax law: order beyond the statutory period was held without jurisdiction.

Where a Sales Tax Officer was not shown to have been delegated revisional power, an order levying interest had to be tested as an exercise of rectification power under the Gujarat Sales Tax Act, 1969. On that basis, the order was subject to the two-year limitation period under the rectification provision. Because the power was exercised beyond that period, the tribunal was right in holding the order without jurisdiction. The levy order, as confirmed in appeal, remained quashed, and the reference was answered against the Revenue.

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Issues: Whether the Sales Tax Officer's order levying interest could be treated only as an exercise of rectification powers under Section 72 of the Gujarat Sales Tax Act, 1969, and whether such exercise was barred by limitation.

Analysis: The notice was issued by the Sales Tax Officer and not by the Commissioner. The revisional power under Section 67 of the Gujarat Sales Tax Act, 1969 was not shown to have been delegated to the Sales Tax Officer. On the facts, the only source of power available to the Sales Tax Officer was Section 72 of the Gujarat Sales Tax Act, 1969. Once the order was treated as one passed under Section 72, the power had to be exercised within two years. Since it was exercised beyond that period, the tribunal was right in holding the order to be without jurisdiction.

Conclusion: The reference was answered against the Revenue, and the levy order as confirmed by the first appellate authority remained quashed.

Ratio Decidendi: Where the revisional power is not vested in or delegated to the assessing officer, an order passed by that officer must be tested under the rectification provision available to him, and if passed beyond the statutory period of limitation, it is without jurisdiction.

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