1997 (1) TMI 506

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....y the Assistant Excise and Taxation Commissioner, Bhatinda, reopening the assessment for the year 1967-68 on the ground that the view taken earlier was erroneous. 2.. The facts leading to the filing of the writ petition may briefly be stated as follows: The petitioner is a firm manufacturing surgical cotton. It filed its sales tax return for the year 1967-68. By an order dated February 10, 1....

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....y the learned counsel for the petitioner is that after lapse of nearly 13 years, the assessment which has become final, cannot be reopened in exercise of the revisional powers under section 21(1) of the Punjab General Sales Tax Act, 1948. 4.. The learned Deputy Advocate-General, Punjab, contended that the statute does not prescribe any time-limit for exercising the revisional jurisdiction by th....

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....d of judicial decision, the matters, which have become final, cannot be reopened. This view of mine finds support from a decision of the apex Court in S.B. Gurbaksh Singh v. Union of India [1976] 37 STC 425, wherein it was observed as follows: "Apropos the fourth and last submission of the appellant, suffice it to say that even assuming that the revisional power cannot be exercised suo motu aft....

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.... time. Any unreasonable delay in exercise may affect its validity. What is a reasonable time, however, will depend upon the facts of each case." (Emphasis added). 6.. Thus it is clear that even according to the apex Court, any unreasonable delay in exercise of the revisional power vitiates the proceedings. On the facts of this case, there is a delay of 13 years. It cannot be said that the exerc....