SANJEEV SACHDEVA, J
1. The appellant-Revenue has filed the present appeal impugning the
order dated 20.09.2012 passed by the Appellate Tribunal (Value Added Tax)
whereby the Tribunal has quashed the suo moto revision notice dated
01.07.1998, penalty notice under section 56 and suo moto revision order
2. The present appeal has been filed with a delay of 823 days.
3. An assessment order under Section 23 (3) of the Delhi Sales Tax Act,
1975 (hereinafter called as the Act) was passed on 18.04.1996. On
21.02.1997, the Commissioner Sales Tax exercising powers under Section
11 of the Act passed an order directing the assessing authority to transfer the
files of the respondent to Appellant Commissioner, Zone-I for causing re-
assessment proceedings under Section 24 of the Act and penalty proceedings
under Section 56 of the said Act for the period 1979-80 to 1992-93.
Source: Indian Kanoon