Reasonable time in suo motu revision: unexplained delay vitiated the revisional orders under agricultural income-tax law.

A revisional authority exercising suo motu power under section 34 of the Agricultural Income-tax Act must act within a reasonable time, even though no express limitation period is prescribed. When the assessee specifically objects to delay, the authority must give a factual explanation for the delay. Here, revisions were initiated after about five years in one assessment year and about eight years in the other, with no satisfactory justification. The existence of a separate power under section 35 for escaped turnover did not excuse the delay under section 34 because the provisions operate independently. The revision orders were therefore vitiated by unexplained delay and were set aside.

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Issues: Whether the Commissioner's suo motu revisional action under section 34 of the Agricultural Income-tax Act, 1950, was initiated within a reasonable time and whether the impugned revision orders were vitiated for unexplained delay.

Analysis: The power under section 34 is an extraordinary revisional power and, though no express limitation period is prescribed, it must be exercised within a reasonable time judged on the facts of each case. Where the assessee specifically objects to delay, the Commissioner must explain the delay with facts and figures. In these cases, the revisions were initiated after about five years in one assessment year and about eight years in the other, with no satisfactory explanation for the delay. The existence of separate powers under section 35 for escaped turnover could not justify the Commissioner's delay under section 34, because the two provisions operate independently.

Conclusion: The suo motu revisions were not initiated within a reasonable time and the impugned orders were vitiated by unexplained delay.

Final Conclusion: The revision orders under section 34 for both assessment years were set aside and the tax revision cases were allowed.

Ratio Decidendi: Even where no express limitation period is prescribed for suo motu revision, the revisional authority must act within a reasonable time and must satisfactorily explain any substantial delay when challenged.

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