https://www.taxtmi.com/caselaws?id=100499 The SC explained that a revisional notice under the Bombay Sales Tax law survived repeal where the 1959 saving provisions preserved pre-repeal assessment and incidental proceedings, so the notice remained valid despite reference to the wrong statutory provision. It further held that suo motu revisional power was not confined to the existing record alone: where prima facie error appeared, the revising authority could direct or hold a further inquiry without exceeding its jurisdiction. The Court also held that no limitation period or implied requirement of action within a reasonable time barred the revision, because the relevant enactments prescribed none. en-us Wed, 29 Nov 1967 00:00:00 +0530 Thu, 10 Dec 2015 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100499 The SC explained that a revisional notice under the Bombay Sales Tax law survived repeal where the 1959 saving provisions preserved pre-repeal assessment and incidental proceedings, so the notice remained valid despite reference to the wrong statutory provision. It further held that suo motu revisional power was not confined to the existing record alone: where prima facie error appeared, the revising authority could direct or hold a further inquiry without exceeding its jurisdiction. The Court also held that no limitation period or implied requirement of action within a reasonable time barred the revision, because the relevant enactments prescribed none. Case-Laws VAT and Sales Tax Wed, 29 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100499