The judgment of the Court was delivered by

SYED SHAH MOHAMMED QUADRI, J. - The State is the petitioner in this revision petition filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the APGST Act").

2. That learned Special Government Pleader for Commercial Taxes has argued that the exercise of revisional power by the Deputy Commissioner (C.T.) under section 9(2) of the Central Sales Act (for short, "the CST Act") read with section 20(2) of the APGST Act, is within limitation.

3. To appreciate the contention of the learned Government Pleader, it would be necessary to refer to the facts giving rise to this revision. The respondent herein was assessed to tax on its turnover for the assessment year 1972-73 by the order of the Commercial Tax Officer dated February 28, 1977. That order was served on the respondent-assessee on March 31, 1977. In exercise of power conferred under section 9(2) of the CST Act read with section 20(2) of the APGST Act, Deputy Commissioner of Commercial Taxes revised the order of assessment and on February 27, 1981 and subjected a turnover of Rs. 48,253.35 to sales tax. As we are not concerned with the merits of the case, we are not narrating the facts on that aspect. Against the said order of the Deputy Commissioner the respondent filed an appeal before the Sales Tax Appellate Tribunal. On August 4, 1986 the Tribunal set aside the order of the Deputy Commissioner and allowed the appeal. It is that order that is the subject-matter of this revision.

4. The short question that arises for consideration in this tax revision case is - whether the order passed by the revising authority (Deputy Commissioner of Commercial Taxes) on February 27, 1981, is barred by limitation.

5. The learned Government Pleader contends that as the power has been exercised by the Deputy Commissioner under section 20(2) of the APGST Act, the period of limitation contained in sub-section (3) of section 20 would apply. Sri Girish Kumar, the learned counsel for the respondent-assessee, contends that as the assessment is made under the CST Act and the power of revision is exercised under section 9(2) of the CST Act, the period of limitation prescribed under the CST Act and the Rules made thereunder, alone will govern.

6. Here it will be useful to read section 9(2) of the CST Act :

"9. Levy and collection of tax and penalties. - (1) ...........

(2) Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a tax or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly :

Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section."

7.