A.K.SIKRI,J. - (1.) Leave granted.
(2.) The question of law which has fallen for determination in these appeals is as to whether provisions of Section 5 of the Limitation Act, 1963 are applicable in respect of revision petition filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the 'VAT Act').
(3.) In order to decide this question, which is a pure question of law, it is not necessary to state the facts in greater detail. The seminal facts which require reproduction are mentioned below: The appellant was running a business of purchasing tea and is a registered dealer under the Assam General Sales Tax Act, 1993 as well as the VAT Act and the Central Sales Tax Act, 1956. Based on the sales of his business, the appellant had submitted the declaration in Form 'C' for the years 1998-1999, 1999-2000, 2000-2001 and 2001-2002 reflecting the value of sales. Based on the representation made by the appellant, Respondent No. 2/Superintendent of Tax allowed full exemption of sales tax as per Section 8(5) of Central Sales Tax Act, 1956. But, the information given by the appellant turned out to be false and as a result of which Respondent No. 2 passed an order dated 29.06.2004 reducing the exemption granted to the petitioner for the year 19998-99 along with imposing penalty. Similar orders of re-assessment were passed in respect of the other assessment years giving rise to the connected proceedings. Aggrieved by the order dated, 29.06.2004, the appellant preferred appeals before Respondent No. 3/Appellate Authority along with applications for the stay of the demand. By order dated 29.07.2005, Respondent No. 3 had directed the appellant to deposit 25% of the demanded dues within 30 days and stayed rest of the demand.The appellant preferred appeals before the Assam Board of Revenue/Appellate Tribunal against the order dated 29.07.2005, which was dismissed by the order dated 26.08.2008. A review application filed against the aforesaid order came to be dismissed by the Appellate Tribunal by the order dated 27.08.2013. Aggrieved, appellant filed Revision Petitions under section 81(1) of the VAT Act.;