Supreme Court of India
State of Jharkhand & Ors. Etc. v. M/s. Shivam Coke Industries, Dhanbad, Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the power was exercised within a reasonable period of time.
Judgment, page 27
From the headnote
Bihar Finance Act, 1981: c s. 46 (4) - Exercise of suo motu power of revision by Joint Commissioner of Commercial Taxes - On facts, revised assessment order passed by the Deputy Commissioner, Commercial Taxes Division - Subsequently, new Deputy ,_ Commissioner brought to the notice of Joint Commissioner, the illegalities committed by his predecessor in the revised assessment order - Initiation of suo motu proceeding u/s. 46(4) and issuance of notice/Memo to the assessees by the Joint Commissioner within a period of three years in some cases and in some cases soon after the expiry of three
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