https://www.taxtmi.com/caselaws?id=127856 Section 22-B of the Central Provinces and Berar Sales Tax Act, 1947 was treated as procedural, not as imposing a new substantive burden or disturbing vested rights, so it could apply to revision of orders passed before its commencement. The Commissioner's revisional power was therefore available in respect of earlier assessment orders, provided the revisional order was made within the two-year limitation prescribed by the provision. The challenge based on section 11-A failed because that section governed reopening by the original assessing authority and did not restrict separate revisional jurisdiction. The order of remand was accordingly upheld as a valid exercise of revision. en-us Thu, 14 Aug 1958 00:00:00 +0530 Wed, 20 Mar 2013 13:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127856 Section 22-B of the Central Provinces and Berar Sales Tax Act, 1947 was treated as procedural, not as imposing a new substantive burden or disturbing vested rights, so it could apply to revision of orders passed before its commencement. The Commissioner's revisional power was therefore available in respect of earlier assessment orders, provided the revisional order was made within the two-year limitation prescribed by the provision. The challenge based on section 11-A failed because that section governed reopening by the original assessing authority and did not restrict separate revisional jurisdiction. The order of remand was accordingly upheld as a valid exercise of revision. Case-Laws VAT and Sales Tax Thu, 14 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127856