JUDGMENT

Jagdish Sahai, J. - The question referred by the judge (Revisions) Sales Tax to this Court for its opinion is :

Whether in the circumstances and on facts of the case the application in revision filed by the Commissioner, Sales Tax, U. P. against assessment order eras barred by time ?

We differed in respect of the answer to this question. One of us (Jagdish Sakai, J.) answered the question in the affirmative against the department and in favour of the assessee. The other learned judge (Beg, J.) constituting the Bench, answered the first part of the question in the negative and opined that the period of limitation for the Commissioner to prefer a revision application under Section 10 (3) (i) of the Act will not start from the date of the assessment order. He answered the second part of the question also in the negative by saying that the period of limitation would not commence to run from any date lying within the discretion of or depending upon the wishes of the assessing officer, but would commence in accordance with Section 10 (3-B) , from the actual date on which the Commissioner has been duly apprised of the contents of the assessment order in a mode which may be deemed t