https://www.taxtmi.com/caselaws?id=101257 A revisional authority under the Bengal Finance (Sales Tax) Act, 1941 may consider additional material not before the assessing officer where the revisional power is broadly framed and not confined to the existing record; the assessment may therefore be re-examined and turnover enhanced if escaped items are found. The authority may also rely on a Commercial Tax Officer's report and enquiry material collected under section 14(1) and rule 80A, even if the enquiry began before the revision petition, so long as the assessee receives notice and a reasonable opportunity to meet the material. en-us Fri, 23 Apr 1976 00:00:00 +0530 Mon, 16 Sep 2013 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101257 A revisional authority under the Bengal Finance (Sales Tax) Act, 1941 may consider additional material not before the assessing officer where the revisional power is broadly framed and not confined to the existing record; the assessment may therefore be re-examined and turnover enhanced if escaped items are found. The authority may also rely on a Commercial Tax Officer's report and enquiry material collected under section 14(1) and rule 80A, even if the enquiry began before the revision petition, so long as the assessee receives notice and a reasonable opportunity to meet the material. Case-Laws VAT and Sales Tax Fri, 23 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101257