HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE No.299 OF 2009 ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. T.Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the petitioner and perused the record.

2. The instant is the Tax Revision Case filed by the State under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short “the Act”) read with Rule 10 of the Andhra Pradesh General Sales Tax Rules, challenging the order dated 01.07.2009 passed in T.A.No.1268 of 2003 by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, (For short ‘the Tribunal’).

3. Vide the impugned order, the Tribunal had allowed the appeal filed by the respondent-Assessee setting aside the order of the revisional authority dated 18.09.2003 for the assessment year 1997-98.

4. The Tribunal had allowed the appeal filed by the Assessee holding that the order of the revisional authority was beyond the period of limitation prescribed under the Act. To better understand the question of limitation, it would be relevant at this juncture to re