https://www.taxtmi.com/caselaws?id=127884 Section 12(2) of the Madras General Sales Tax Act confers broad revisional power on the superior taxing authority to call for and examine an inferior order for legality, propriety or regularity, and to pass appropriate orders. The provision is not confined to correcting only patent errors on the face of the record. That power extends to reviewing whether the subordinate officer's rebate order was correct and proper in the circumstances, including where rebate was granted without insisting on originals or following the prescribed procedure. The revisional scheme supports correction of defective subordinate orders to maintain proper fiscal . en-us Tue, 26 Aug 1958 00:00:00 +0530 Fri, 22 Mar 2013 13:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127884 Section 12(2) of the Madras General Sales Tax Act confers broad revisional power on the superior taxing authority to call for and examine an inferior order for legality, propriety or regularity, and to pass appropriate orders. The provision is not confined to correcting only patent errors on the face of the record. That power extends to reviewing whether the subordinate officer's rebate order was correct and proper in the circumstances, including where rebate was granted without insisting on originals or following the prescribed procedure. The revisional scheme supports correction of defective subordinate orders to maintain proper fiscal . Case-Laws VAT and Sales Tax Tue, 26 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127884