1969 (8) TMI 76

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....were assessed to sales tax. They filed two appeals: one against the exemption order and the other against the assessment order. Their prayer was that they were entitled to get exemption on the turnover of foodgrains of the entire year or at least from 30th July, 1958. They challenged the assessment order on the ground that the tax determined was excessive. The two appeals were disposed of on 30th of April, 1961. M/s. Badri Prasad Ayodhya Prasad filed two revision applications before the Additional Judge (Revisions) on 23rd June, 1964, challenging the appellate orders passed by the appellate authority on 30th April, 1961. The delay in the filing of the revision applications was explained by the aforesaid assessee by saying that they did not....

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....question of limitation can be decided only by applying the law relating to limitation provided by the Act dealing with the matter. The question of limitation is, therefore, one of law. Sections 10(3)(i) and 10(3-B) of the Act read: 10.. (3)(i) "The revising authority or any additional revising authority may, for the purposes of satisfying itself as to the legality or propriety of any order made by any appellate or assessing authority under this Act, in its discretion, call for and examine, either on its own motion or on the application of the Commissioner of Sales Tax or the person aggrieved, the record of such order and pass such order as it may think fit:.......................................................................................

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.... assessing authority and pass such order as it may think fit..................An application by the person aggrieved is required to be made, vide sub-section (3-B), within one year or if the Judge (Revisions) allows for sufficient cause, within one and a half years...............An order under sub-section (3)(i) can be passed by him only after he calls for the record and he can call for the record only after he has entertained the application, if made more than a year from the date of the impugned order, on sufficient cause being shown. Sub-section (3-A) requires that a copy of the order passed by him under sub-section (3) must be served upon the applicant and an application under section 11(1) is to be made within 120 days from the date of....