https://www.taxtmi.com/caselaws?id=127449 The proviso to section 10(6) of the Bihar Sales Tax Act, 1944 was confined to original assessments under section 10 and did not restrict review, appeal or revision under section 20. The review power under section 20(4) was governed by the rules framed under the Act, and the Act did not make appellate or revisional powers subject to all other provisions in the manner argued by the assessee. A contrary reading would produce inconsistency, because appellate or revisional authorities are expressly empowered to set aside assessments and direct fresh assessments even after the two-year period. en-us Fri, 21 Oct 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127449 The proviso to section 10(6) of the Bihar Sales Tax Act, 1944 was confined to original assessments under section 10 and did not restrict review, appeal or revision under section 20. The review power under section 20(4) was governed by the rules framed under the Act, and the Act did not make appellate or revisional powers subject to all other provisions in the manner argued by the assessee. A contrary reading would produce inconsistency, because appellate or revisional authorities are expressly empowered to set aside assessments and direct fresh assessments even after the two-year period. Case-Laws VAT and Sales Tax Fri, 21 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127449