SINGARENI COLLIERIES CO LTD Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THESE two appeals preferred by the Singareni Collieries Co., Ltd., raise the question of limitation applicable to revisions entertained by the Commissioner of Commercial Taxes under section 15 of the Hyderabad General Sales Tax Act read with rule 30 of the Hyderabad General Sales Tax Rules, 1950.

(2.) SPECIAL Appeal No. 1 of 1961 relates to the assessment year 1954-55 and Special Appeal No. 2 of 1961 relates to the assessment year 1955-56. For the assessment year 1954-55, the assessee returned a gross turnover of Rs. 3,10,96,127-15-2 and a net turnover of Rs. 1,35,28,841-14-0 claiming exemption on a turnover of Rs. 1,75,67,286-1-2 on the ground that this represents sales of inter-State character. Similarly, for the assessment year 1955-56 the assessee refunded a gross turnover of Rs. 3,15,79,573-8-11 and a net turnover of Rs. 1,98,39,936-13-3 claiming exemption on a turnover of Rs. 1,17,39,636-11-8 on the ground that this represents sales of inter-State character. The Commercial Tax Officer allowed the exemptions in the view that the turnovers in question consisted of sales of inter-State character.

(3.) THE primary task to be performed by us, therefore, is whether there is any scope for the argument that this power should be exercised within three years of the assessment made by the Commercial Tax Officer. The provision which empowers the Commissioner to revise the order of any officer subordinate to him is contained in section 15 and it runs as follows :-