2010 (10) TMI 998

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....ppellant is that for a void order the bar of limitation is not applicable and reliance is placed on the decisions of the Hon'ble Supreme Court in the case of State of Orissa and Others v. Bhundaban Sharma and Another - 1995 Supp (3) SCC 249, Balvant N. Viswamitra and Others v. Yadav Sadashiv Mule (dead) through LRS and Others (2004) 8 SCC 706 and in the case of Subhash Kumar Lata v. R.C. Chhiba and Another - (1988) 4 SCC 709. 5. The contention of the appellant is that in all the above decisions, the Hon'ble Supreme Court held that where the order is void ab initio which goes to the root of the matter, validity of such order can be challenged at any time and at any stage. The applicant also submitted that due to amalgamation of the com....

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....l. Where an authority making order lacks inherent jurisdiction, such order would be without jurisdiction, null, non est and void ab initio as defect of jurisdiction of an authority goes to the root of the matter and strikes at its very authority to pass any order and such a defect cannot be cured even by consent of the parties. (See: Kiran Singh & Ors. v. Chaman Paswan & Ors.). However, exercise of jurisdiction in a wrongful manner cannot result in a nullity - it is an illegality, capable of being cured in a duly constituted legal proceedings. 16. Proceedings for assessment under a fiscal statute are not in the nature of judicial proceedings, like proceedings in a suit inasmuch as the assessing officer does not adjudicate on a lis bet....