https://www.taxtmi.com/caselaws?id=127463 Where the sales tax statute authorised prescribed officers to exercise revisional power, the Commercial Tax Officer could examine the record, issue notice, hold enquiry, and correct an assessment found illegal or improper. The enhancement of turnover on the basis of suppression and manipulation of accounts was treated as a valid exercise of revisional, not appellate, jurisdiction, and the challenge to Rule 14A as ultra vires failed because the statute permitted such delegation. The revisional assessment was therefore upheld and the assessee's challenge failed. en-us Thu, 09 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127463 Where the sales tax statute authorised prescribed officers to exercise revisional power, the Commercial Tax Officer could examine the record, issue notice, hold enquiry, and correct an assessment found illegal or improper. The enhancement of turnover on the basis of suppression and manipulation of accounts was treated as a valid exercise of revisional, not appellate, jurisdiction, and the challenge to Rule 14A as ultra vires failed because the statute permitted such delegation. The revisional assessment was therefore upheld and the assessee's challenge failed. Case-Laws VAT and Sales Tax Thu, 09 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127463