https://www.taxtmi.com/caselaws?id=128114 Section 15(2) of the Hyderabad General Sales Tax Act empowered the Commissioner to revise suo motu "at any time", and that expression was held to permit exercise of revisional power without any implied three-year limit. Rule 32 of the Hyderabad General Sales Tax Rules, 1950, which governed escaped assessment proceedings, could not be used to curtail or qualify a distinct revisional jurisdiction. The later repeal under the Andhra Pradesh General Sales Tax Act, 1957, did not control a revision arising from an assessment made under the Hyderabad Act. The challenge to the revisional order therefore failed on limitation grounds. en-us Tue, 25 Jul 1961 00:00:00 +0530 Thu, 28 Mar 2013 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128114 Section 15(2) of the Hyderabad General Sales Tax Act empowered the Commissioner to revise suo motu "at any time", and that expression was held to permit exercise of revisional power without any implied three-year limit. Rule 32 of the Hyderabad General Sales Tax Rules, 1950, which governed escaped assessment proceedings, could not be used to curtail or qualify a distinct revisional jurisdiction. The later repeal under the Andhra Pradesh General Sales Tax Act, 1957, did not control a revision arising from an assessment made under the Hyderabad Act. The challenge to the revisional order therefore failed on limitation grounds. Case-Laws VAT and Sales Tax Tue, 25 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128114