Mandatory pre-revision notice requirement invalidated a revisional order passed without statutory notice

A revisional order under the Tamil Nadu General Sales Tax Act was set aside because no proper pre-revision notice was issued to the assessee under the mandatory statutory requirement. The court treated compliance with the notice provision as essential to sustaining the revision, and the absence of notice rendered the order unsustainable. The assessee was therefore granted relief. The question of limitation was left open for consideration in any future proceedings initiated in accordance with law.

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Issues: Whether the revisional order passed without issuing a pre-revision notice under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 was liable to be set aside.

Analysis: The impugned revisional order had been passed without issuing a proper notice to the assessee under the governing statutory provision. Since the mandatory notice requirement was not complied with, the order could not be sustained. The question of limitation was left open to be raised by the assessee in any future proceedings initiated in accordance with law.

Conclusion: The revisional order was set aside for want of proper pre-revision notice, and the assessee obtained relief.

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