Vested right of revision prevails over later limitation amendment absent clear retrospective legislative intent.

A vested statutory right of revision arising at the time of assessment could not be curtailed by a later amendment introducing a four-year limitation under section 24(4) of the Bihar Sales Tax Act, absent clear legislative intent for retrospective operation. The article applies the principle that amendments affecting accrued rights do not operate to defeat proceedings already initiated or rights already vested unless express words or necessary implication require that result. On that reasoning, the amended limitation did not bar revision, and the Commissioner remained competent to revise the assessment order.

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Issues: Whether the Commissioner of Sales Tax had authority to revise an assessment order made before the amending Act came into force, in view of the amended limitation in section 24(4) of the Bihar Sales Tax Act.

Analysis: The right of revision was treated as a substantive and vested right arising at the latest on the date of assessment. A later amendment imposing a four-year limitation could not be applied to take away or impair that vested right unless the statute clearly expressed such an intention by express words or necessary implication. The principle was applied in the same manner as cases dealing with vested rights of appeal and other accrued rights, where amendment affecting the exercise of the right was held not to operate retrospectively against proceedings already commenced.

Conclusion: The amended section 24(4) did not apply, and the Commissioner was competent to revise the order.

Final Conclusion: The reference was answered against the assessee, and the order of revision was upheld as not barred by the amended limitation provision.

Ratio Decidendi: A statutory right of revision that has vested at the commencement of the proceedings or at the time of assessment cannot be defeated by a subsequent amendment imposing a new limitation, unless the legislature clearly indicates retrospective application.

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