Statutory limitation for revisional tax power runs from the order date, not date of knowledge, making late notice time-barred.

Section 67(1)(a) of the Gujarat Sales Tax Act requires the Commissioner to exercise revisional power within three years from the date of the order sought to be revised. The statute does not permit the limitation period to run from the date of knowledge of an alleged irregularity, and equitable considerations cannot extend a fixed statutory period in a taxing law. Applying that rule, a revisional notice issued more than three years after the composition order was held time-barred, and the assessee's objection on limitation succeeded.

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Issues: Whether the notice issued under the revisional power was barred by limitation under section 67(1)(a) of the Gujarat Sales Tax Act, 1969, and whether the period of limitation commenced from the date of the order or from the date of knowledge of the alleged irregularity.

Analysis: Section 67(1)(a) expressly provides that the Commissioner may act on his own motion within three years from the date of the order sought to be revised. The composition order was passed on 19.12.2000, whereas the revision notice was issued on 02.02.2005. The statutory language does not permit substitution of the date of knowledge for the date of the order. In a taxing statute, the language must be given effect as written and equitable considerations cannot extend a period of limitation fixed by the statute.

Conclusion: The revisional notice was time-barred. The finding that limitation commenced from the date of knowledge was incorrect, and the issue was decided in favour of the assessee.

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