https://www.taxtmi.com/caselaws?id=103649 An assessee cannot invoke the suo motu revisional power under section 20 of the Andhra Pradesh General Sales Tax Act, 1957, at his own instance to seek revision of an assessment order. The statutory scheme separately provides appeal and revision remedies to an aggrieved dealer, while section 20 is reserved for specified tax authorities as a supervisory power exercisable in the interests of revenue. The provision operates as administrative machinery for correction by the authority on its own initiative, not as a substantive right of action available to the assessee. en-us Wed, 13 Apr 1994 00:00:00 +0530 Sat, 18 Mar 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103649 An assessee cannot invoke the suo motu revisional power under section 20 of the Andhra Pradesh General Sales Tax Act, 1957, at his own instance to seek revision of an assessment order. The statutory scheme separately provides appeal and revision remedies to an aggrieved dealer, while section 20 is reserved for specified tax authorities as a supervisory power exercisable in the interests of revenue. The provision operates as administrative machinery for correction by the authority on its own initiative, not as a substantive right of action available to the assessee. Case-Laws VAT and Sales Tax Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103649