https://www.taxtmi.com/caselaws?id=127765 The revisional power under section 12(2) is limited to examining an existing assessment record for legality, propriety, or regularity, and does not authorise a fresh exercise of jurisdiction to determine escaped turnover under rule 17. Rule 17(1A) and rule 17(3A) operate only where proceedings under section 11 or section 12 have already taken place; they do not create an independent power outside those statutory proceedings. Fresh evidence cannot enlarge that revisional jurisdiction. Action taken under rule 17 without prior section 12 proceedings was therefore without jurisdiction, and the assessee succeeded. en-us Thu, 25 Sep 1958 00:00:00 +0530 Sat, 16 Mar 2013 11:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127765 The revisional power under section 12(2) is limited to examining an existing assessment record for legality, propriety, or regularity, and does not authorise a fresh exercise of jurisdiction to determine escaped turnover under rule 17. Rule 17(1A) and rule 17(3A) operate only where proceedings under section 11 or section 12 have already taken place; they do not create an independent power outside those statutory proceedings. Fresh evidence cannot enlarge that revisional jurisdiction. Action taken under rule 17 without prior section 12 proceedings was therefore without jurisdiction, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 25 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127765