https://www.taxtmi.com/caselaws?id=99956 Section 24(5) of the Bihar Sales Tax Act, 1947, read with Rule 39, required reasons for review and, where review was sought by an officer other than the Commissioner after 12 months or against a predecessor's order, the Commissioner's prior sanction. The 12-month period regulated the making of the review order, not merely the initiation of proceedings. Because the Commissioner himself moved for review and sanction was available when required, the procedural conditions were satisfied. The challenge to the review proceedings therefore failed, and the review was treated as competent and not time-barred. en-us Mon, 08 Feb 1965 00:00:00 +0530 Mon, 23 Sep 2013 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99956 Section 24(5) of the Bihar Sales Tax Act, 1947, read with Rule 39, required reasons for review and, where review was sought by an officer other than the Commissioner after 12 months or against a predecessor's order, the Commissioner's prior sanction. The 12-month period regulated the making of the review order, not merely the initiation of proceedings. Because the Commissioner himself moved for review and sanction was available when required, the procedural conditions were satisfied. The challenge to the review proceedings therefore failed, and the review was treated as competent and not time-barred. Case-Laws VAT and Sales Tax Mon, 08 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99956