https://www.taxtmi.com/caselaws?id=127941 Section 12(2) of the Madras General Sales Tax Act, 1939 confines revisional jurisdiction to the record of the subordinate proceeding, so the revisional authority cannot go beyond that record or rely on fresh evidence. Rule 14-A of the Madras General Sales Tax Rules, 1939, insofar as it permitted a wider enquiry to determine the correct tax, was inconsistent with the Act because delegated rule-making could not enlarge the statutory revisional power. The rule was therefore ultra vires to that extent, and revisional orders founded on evidence outside the record could not be sustained. en-us Wed, 02 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 10:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127941 Section 12(2) of the Madras General Sales Tax Act, 1939 confines revisional jurisdiction to the record of the subordinate proceeding, so the revisional authority cannot go beyond that record or rely on fresh evidence. Rule 14-A of the Madras General Sales Tax Rules, 1939, insofar as it permitted a wider enquiry to determine the correct tax, was inconsistent with the Act because delegated rule-making could not enlarge the statutory revisional power. The rule was therefore ultra vires to that extent, and revisional orders founded on evidence outside the record could not be sustained. Case-Laws VAT and Sales Tax Wed, 02 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127941