Statutory time limit for rectification under sales tax law barred late amendment orders despite later Supreme Court ruling.

Rectification under Section 25-A of the Karnataka Sales Tax Act could be made only within five years from the date of the order sought to be amended. Because the impugned rectification orders were issued after that period, the statutory limitation could not be extended merely to implement the later Supreme Court ruling in Pro Lab. Reliance on escaped turnover provisions was not the basis of the impugned action. The rectification orders were therefore barred by limitation and could not be sustained.

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Issues: Whether the rectification orders passed under Section 25-A of the Karnataka Sales Tax Act, 1957 were barred by limitation.

Analysis: Section 25-A permits rectification only within five years from the date of the order sought to be amended. The impugned rectification orders were passed beyond five years from the original assessment or earlier rectification orders. The Court held that the statutory limitation could not be enlarged merely because the rectification was sought to give effect to the later Supreme Court ruling in Pro Lab. The alternate reliance on provisions relating to escaped turnover was not the basis of the impugned action.

Conclusion: The rectification orders were barred by limitation and could not be sustained.

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