https://www.taxtmi.com/caselaws?id=127400 Rule 63 under the East Punjab General Sales Tax Act was found to exceed the rule-making power because it purported to confer a substantive power to reopen and review completed assessments. The court treated review of a concluded assessment as a matter requiring express statutory authorisation, not implied subordinate legislation, and noted that such proceedings were judicial in character. As the Act did not delegate any general power of review, an assessment made under section 11(4) could not be reopened under Rule 63. The rule was therefore ultra vires to that extent. en-us Wed, 13 Oct 1954 00:00:00 +0530 Fri, 08 Mar 2013 14:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127400 Rule 63 under the East Punjab General Sales Tax Act was found to exceed the rule-making power because it purported to confer a substantive power to reopen and review completed assessments. The court treated review of a concluded assessment as a matter requiring express statutory authorisation, not implied subordinate legislation, and noted that such proceedings were judicial in character. As the Act did not delegate any general power of review, an assessment made under section 11(4) could not be reopened under Rule 63. The rule was therefore ultra vires to that extent. Case-Laws VAT and Sales Tax Wed, 13 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127400