Gujarat High Court
M/S. S.K. Industries vs State Of Gujarat on 7 May, 2015
Bench: M.R. Shah, S.H.Vora
C/SCA/8270/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 8270 of 2015
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M/S. S.K. INDUSTRIES....Petitioner(s)
Versus
STATE OF GUJARAT....Respondent(s)
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Appearance:
UCHIT N SHETH, ADVOCATE for the Petitioner(s) No. 1
GOVERNMENT PLEADER for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 07/05/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Shri Uchit Sheth, learned advocate for the petitioner has vehemently submitted that in the present case the application of mind by the Commissioner for the first time was even beyond the period of 9 months after completion of three years. He has stated at the bar that for the moment is not stretching his submission to the extend statutory notice must be issued within a period of three years. It is submitted that therefore, in the facts and circumstances of the case when the application of mind for the first time by the Commissioner by calling for the information in the Form No.45 was after 9 months on completion of three years from the date of order, which was taken under suo motu revision, such exercise of revisional powers was beyond the period of limitation as provided under Section 67(1)(a) of the Act. Notice returnable on 25th June 2015.
(M.R.SHAH, J.) (S.H.VORA, J.) Kaushik Page 1 of 1