DIVAN, C.J. - The matter is before us at the admission stage and we have admitted the appeal today. Mr. Sastry, the learned Government Pleader, takes notice and the matter has been argued before us. In this case, the Deputy Commissioner in exercise of his powers under section 20 of the Andhra Pradesh General Sales Tax Act, revised the order of the Commercial Tax Officer. The Deputy Commissioner passed the order on 6th January, 1973. But the order of revision was served upon the assessee only on 21st November, 9173. It was urged in the appeal against the order of the Deputy Commissioner when the matter was argued before the Sales Tax Appellate Tribunal that the order passed by the Deputy Commissioner was not within the period of limitation laid down by section 20. We have, by our judgment today in Khetmal Parekh & Co. v. State of A.P. [[1976] 38 S.T.C. 531] (T.R.C. No. 1 of 1976), considered a similar argument and rejected the argument and, therefore, to that extent the order of the Tribunal regarding the period of limitation prescribed under section 20(3) was correct.

However, in view of the delay which has taken place between the passing of the order of revision by the De