Statutory revision barred by limitation where the revisional order was made after the prescribed period expired.

The Commissioner's revisional power to enhance an assessment under section 35 of the Mysore Agricultural Income-tax Act was subject to a mandatory four-year limit under section 35(2)(b). The assessment order was dated 16 March 1963, so the limitation expired on 16 March 1967. Because the revisional order was made only on 24 April 1967, and no stay or injunction existed to exclude time under the Explanation, the order was barred by limitation and without jurisdiction. The governing principle is that a statutory revisional power exercised after the prescribed period is void unless the statute expressly allows exclusion of time.

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Issues: Whether the Commissioner could revise and enhance the assessment by adding super-tax under section 35 of the Mysore Agricultural Income tax Act after the expiry of four years from the date of the assessment order.

Analysis: Section 35 authorised the Commissioner to revise an assessment prejudicial to the revenue, including by enhancement, but sub-section (2)(b) imposed a mandatory bar that no order could be made after four years from the date of the order sought to be revised. The assessment order was made on 16 March 1963, so the limitation expired on 16 March 1967. The Commissioner made the revisional order only on 24 April 1967, and there was no stay or injunction to exclude time under the Explanation.

Conclusion: The revisional order was barred by limitation and was without jurisdiction. The challenge succeeded.

Ratio Decidendi: Where a statute prescribes a time limit for exercise of revisional power, an order made after expiry of that period is void, and the limitation cannot be ed unless the statute expressly permits exclusion of time.

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