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    <title>1976 (8) TMI 132 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A revisional order under section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957, was held to be within limitation because it was made within four years from service of the appellate order. However, the Court treated the prolonged delay in communicating that order to the assessee as fatal on the facts, holding that administrative action affecting rights must be conveyed within a reasonable time. The inordinate delay caused prejudice and was inconsistent with fairness and the rule of law, so the order, though validly made, was not binding on the assessee.</description>
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    <pubDate>Tue, 03 Aug 1976 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=151205</link>
      <description>A revisional order under section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957, was held to be within limitation because it was made within four years from service of the appellate order. However, the Court treated the prolonged delay in communicating that order to the assessee as fatal on the facts, holding that administrative action affecting rights must be conveyed within a reasonable time. The inordinate delay caused prejudice and was inconsistent with fairness and the rule of law, so the order, though validly made, was not binding on the assessee.</description>
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      <pubDate>Tue, 03 Aug 1976 00:00:00 +0530</pubDate>
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