https://www.taxtmi.com/caselaws?id=165312 Section 13 of the Gujarat Entertainments Tax Act, 1977 was construed as imposing a two-year outer limit for passing a revisional order, not merely for issuing the revisional notice. The Explanation allowed exclusion only of the period during which the record could not be called for under the proviso and the period during which revision proceedings were stayed by a civil court order or injunction. On the facts, the period when the record could not be called for was excluded, but the civil court orders did not prevent the revisional authority from deciding the matter on merits, so the final revisional order was still made beyond the permissible period. The revisional order was therefore barred by limitation and could not be sustained. en-us Wed, 13 Apr 2011 00:00:00 +0530 Mon, 15 Sep 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165312 Section 13 of the Gujarat Entertainments Tax Act, 1977 was construed as imposing a two-year outer limit for passing a revisional order, not merely for issuing the revisional notice. The Explanation allowed exclusion only of the period during which the record could not be called for under the proviso and the period during which revision proceedings were stayed by a civil court order or injunction. On the facts, the period when the record could not be called for was excluded, but the civil court orders did not prevent the revisional authority from deciding the matter on merits, so the final revisional order was still made beyond the permissible period. The revisional order was therefore barred by limitation and could not be sustained. Case-Laws Indian Laws Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165312