'kekZ] lnL;-&;g iqufoZyksdu izkFkZuk i= bl ,dy ihB }kjk fuxjkuh la- 6646@2010 esa ikfjr fd;s x;s fu.kZ; fnukad 18-4-2011 ds fo:) izLrqr fd;k x;k gSA 2- geus fo}ku vf/koDrk izkFkhZ dh cgl iqufoZyksdu izkFkZuk i= ds ,Mfe'ku ij lquhA 3- fo}ku vf/koDrk izkFkhZ us iqufoZyksdu izkFkZuk i= esa vafdr rF;ksa dks nksgjkrs gq, bl U;k;ky; dh ,dy ihB }kjk ikfjr vk{ksfir fu.kZ; dks U;k;] fu;e ,oa fjdkWMZ ds fo:) gksus ls fujLr gksus ;ksX; crk;k gSA mudk dFku gS fd izkFkhZ us vfrfjDr ftyk dysDVj] dksViqryh }kjk fnukad 27-10-2010 dks ikfjr vkns'k ds fo:) e.My esa fuxjkuh izLrqr dh Fkh] ftlesa vizkFkhZ la[;k 1 yxk;r 9 }kjk fuxjkuh ds izkFkfed vkifRr ckcr esUVhCyhVh vkWQ fjfotu izLrqr dhA mDr fuxjkuh esa iznRr vk{ksfir fu.kZ; vU; vizkFkhZx.k dh fcuk rkehy ,oa la/kkj.k ij fu.kZ; nsdj fuxjkuh dks xq.kkoxq.k ij fu.khZr dj fn;k gS] tks ljklj xyr gSA vr% vk{ksfir fu.kZ; fujLr gksus ;ksX; gSA mUgksaus vk{ksfir fu.kZ; dks ljklj voS/kkfud ,oa iznRr fu.kZ; dks ,jj visjsUV vkWu nh Qsl vkWQ jsdkWMZ gksuk crk;kA mudk eq[; dFku gS fd vihyh; U;k;ky; ds le{k vizkFkhZx.k }kjk ukekUrj.kdj.k la[;k 31 fnukad 30-5-1970 ds fo:) vihy fnukad 19-6-2009 vFkkZr~ 39 o"kZ i'pkr~ izLrqr dh xbZ gSA mUgksaus rdZ fn;k fd ekuuh; ,dy ihB us mDr vR;f/kd nsjh ds lEcU/k esa izLrqr Hkkjrh; ifjlhek vf/kfu;e] 1963 dh /kkjk 5 ds izkFkZuk i= dks vihy ds lkFk fuf.kZr djus ds vihyh; U;k;ky; ds fu"d"kZ dks mfpr ekuus esa xaHkhj vfu;ferrk dh gS] tks fujLr gksus ;ksX; gSA mudk ;g Hkh rdZ gS fd ekuuh; ,dy ihB }kjk iznRr vk{ksfir fu.kZ; esa ;g fu"d"kZ vafdr fd;k gS fd fe;kn dk fcUnq igys r; gksxk rks fuxjkuh igys gh Lohdkj ;ksX; FkhA vr% vizkFkhZx.k dh esUVhCyhVh vkWQ fjfotu dh vkifRr dks fujLr djuk pkfg;s Fkk ysfdu lgou ls tks fuxjkuh fujLr dh gS] og fu.kZ; esa mYysf[kr fu"d"kZ ds foijhr gksus ls fuxjkuh xyr :i ls fujLr dh xbZ gSA vUr esa mUgksaus ekuuh; ,dy ihB }kjk iznRr vk{ksfir fu.kZ; fnukad 8-4-2011 dks fujLr dj utjlkuh izkFkZuk i= Lohdkj djus dh izkFkZuk dh gSA mUgksaus vius rdZ ds leFkZu esa 2002 ¼1½ vkjvkjVh ist 318 ,oa 2006 vkjvkjVh ist 1092 ds fof/kd fofuf'p; izLrqr fd;sA 4- geus fo}ku vf/koDrk izkFkhZ dh cgl ij euu fd;kA i=koyh esa izLrqr fjdkWMZ dk ,oa bl ,dy ihB }kjk ikfjr fu.kZ; fn- 8-4-2011 dk voyksdu fd;kA 5- iz'uxr izdj.k esa vfrfjDr ftyk dysDVj] dksViqryh }kjk ikfjr vkns'k esa dksbZ =qfV fufgr ugha gSA vihy esa le;kof/k dk iz'u xq.kkoxq.k ij fu.kZ; djus ls iwoZ r; djuk vko';d gS ,oa rnuqlkj vfrfjDr ftyk dysDVj us le;kof/k ds iz'u dks vihy ds fu.kZ; ds le; r; djuk fu/kkZfjr fd;k gSA ftldk vfHkizk; drbZ ;g ugha gS fd og xq.kkoxq.k ij fu.kZ; ikfjr igys djsaxs ,oa le;kof/k ds fcUnq dks ckn esa gekjh jk; esa vfrfjDr ftyk dysDVj }kjk iznRr fu.kZ; lqLi"V gS ijUrq ,slk izrhr gksrk gS fd fuxjkuhdrkZ dks ;g 'kadk ek= gS fd og le;kof/k ds fcUnq ij fu.kZ; igys ugha ysxkA bl lEcU/k esa vk{ksfir fu.kZ; esa rF;ksa@fof/kd fLFkfr lfgr lgh izdkj ls vadu fd;k gS ,oa vfrfjDr ftyk dysDVj] dksViqryh ds fu.kZ; dks rksM+-ejksM+dj fu"d"kZ vafdr djus ls fuxjkuh Lohdkj ugha dh tk ldrh gSA ek= d;kl@'kadk fuxjkuh dks Lohdkj djus dk i;kZIr vk/kkj ugha gSA vr% iznRr fu.kZ; esa vfHkys[k ij ln`"VO; =qfV ¼error apparent on face of record½ fufgr ugha gSA iqufoZyksdu ;kfpdk lkjghu gSA 6- vf/koDrk izkFkhZ us fof/kd n`"VkUr 2002¼1½ vkjvkjVh ist 318 izLrqr fd;k gS] ftldk lqlaxr Hkkx fuEu gS& "5. It appears that the Board of Revenue issued certain directions which have a reasonable apprehension in the mind of the petitioner that the Board of Revenue may decide the question of limitation as well as appeal itself and by this. The case of the petitioner may be prejudice as for condoning delay, there may be ground or there may be note be. 6. In view of the above, this writ petition is disposed of as it is expected from the Board of Revenue that it will decide the issue of limitation before deciding the appeal. mijksDr fu.kZ; esa izfrikfnr fl)kUr ls ge lger gSaA vfrfjDr ftyk dysDVj] dksViqryh ls Hkh ge vis{kk djrs gSa fd mijksDrkuqlkj gh og fu.kZ; iznku djsxkA oSls Hkh vfrfjDr ftyk dysDVj ds fu.kZ; dk vk'k; mijksDrkuqlkj gksus ls fof/kd n`"VkUr mudh dksbZ lgk;rk ugha djrk gSA blh izdkj fof/kd n`"VkUr 2006 vkjvkjVh ist 1092 izLrqr fd;k x;k gSA ftlls ge iw.kZr;k lger gS ijUrq mDr fof/kd n`"VkUr Hkh mudh dksbZ lgk;rk ugha djrk gSA 7- iqufoZyksdu izkFkZuk i= esa xq.kkoxq.k ds fofHkUu fcUnqvksa dks vafdr fd;k gS ,oa vk{ksfir fu.kZ; dks =qfViw.kZ crk;k gSA iqufoZyksdu ;kfpdk ds ek/;e ls ge xq.kkoxq.k ds iz'uksa dk iqu% foospuk djuk mfpr ugha le>rs gSa rFkk rdZ ds rkSj ij vkns'k dks =qfViw.kZ eku Hkh fy;k tkos rks mDr vk/kkj ij Hkh iqufoZyksdu ;kfpdk Lohdkj ;ksX; ugha gSA 8- vr% iqufoZyksdu izkFkZuk i= Lohdkj fd;k tkdj vkyksP; fu.kZ; fujLr djus dk dksbZ leqfpr ,oa U;k;ksfpr dkj.k izdV ugha gksrk gSA fu"d"kZr% xzkg~;rk ds Lrj ij iqufoZyksdu izkFkZuk i= vLohdkj dj fujLr fd;k tkrk gSA fu.kZ; [kqys U;k;ky; esa lquk;k x;kA