Revisional power under sales tax law is limited to the original record; later material cannot justify reopening.
Revisional power under Section 10-B of the U.P. Sales Tax Act is confined to the legality and propriety of the original assessment on the material then available on the assessing authority's record. Subsequent invoices and other later-produced material cannot be used to reopen or revise the assessment if they were not part of the original record. The Tribunal's view that no contemporaneous material showed recovery of development charges from customers was consistent with this principle, and the revisional action based on extraneous material was rejected.
Issues: Whether, in proceedings under Section 10-B of the U.P. Sales Tax Act, the revisional authority could rely upon material not available on the record at the time of the original assessment.
Analysis: The revisional power under Section 10-B is confined to examining the legality and propriety of the original assessment on the basis of material then available on the assessing authority's record. The subsequent invoices and other material relied upon for reopening were not on record when the first assessment order was passed, and therefore could not form the basis of revisional interference or reassessment. The Tribunal's view that no material existed at the time of the original assessment to show that development charges had been recovered from customers was consistent with the settled legal position.
Conclusion: The revisional authority could not rely on subsequent material, and the Tribunal's order was in law.
Final Conclusion: The revision was rejected because the reassessment and revisional action under Section 10-B could not rest on material extraneous to the original assessment record.
Ratio Decidendi: Revisional power under Section 10-B of the U.P. Sales Tax Act must be exercised only on the basis of the material available before the assessing authority at the time of the original assessment, and subsequent information cannot be used to reopen the assessment.
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