https://www.taxtmi.com/caselaws?id=105949 Section 15 of the Karnataka Tax on Entry of Goods Act was construed as a suo motu revisional power that begins when the revisional authority calls for and examines the records, not only when a show-cause notice is issued. The Court held that there was no separate statutory requirement for notice to initiate revision, and that this step constituted commencement of revisional jurisdiction for limitation purposes under section 15(4). It further held that section 15B distinguishes initiation from completion of proceedings, with section 15(4) governing commencement and section 15B the outer time-limit for passing the revisional order. The revision was therefore within limitation and validly initiated. en-us Wed, 16 May 2007 00:00:00 +0530 Mon, 26 Aug 2013 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105949 Section 15 of the Karnataka Tax on Entry of Goods Act was construed as a suo motu revisional power that begins when the revisional authority calls for and examines the records, not only when a show-cause notice is issued. The Court held that there was no separate statutory requirement for notice to initiate revision, and that this step constituted commencement of revisional jurisdiction for limitation purposes under section 15(4). It further held that section 15B distinguishes initiation from completion of proceedings, with section 15(4) governing commencement and section 15B the outer time-limit for passing the revisional order. The revision was therefore within limitation and validly initiated. Case-Laws VAT and Sales Tax Wed, 16 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105949