https://www.taxtmi.com/caselaws?id=127280 An appellate tribunal's observation that a Commercial Tax Officer could consider suo motu revision was treated as a non-binding advisory intimation, not a jurisdictional command. The earlier appeal had been dismissed as time-barred, leaving the assessment order undisturbed, and the later transfer to the tribunal under the General Sales Tax Act was treated only as an appeal from the Commercial Tax Officer's order. Because the tribunal did not set aside the rejection of the appeal or the assessment itself, no error of law or excess of jurisdiction was shown. The revision petition was therefore dismissed. en-us Mon, 11 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 17:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127280 An appellate tribunal's observation that a Commercial Tax Officer could consider suo motu revision was treated as a non-binding advisory intimation, not a jurisdictional command. The earlier appeal had been dismissed as time-barred, leaving the assessment order undisturbed, and the later transfer to the tribunal under the General Sales Tax Act was treated only as an appeal from the Commercial Tax Officer's order. Because the tribunal did not set aside the rejection of the appeal or the assessment itself, no error of law or excess of jurisdiction was shown. The revision petition was therefore dismissed. Case-Laws VAT and Sales Tax Mon, 11 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127280