https://www.taxtmi.com/caselaws?id=128196 Where no statutory limitation was prescribed for a revision, the revisional authority could not reject it on a rigid practice-based time bar founded on an erroneous assumption that the earlier appellate order had been duly communicated. The record showed that such communication had not in fact been issued, and the authority had also declined to accept the petitioner's affidavit. The revisional order was therefore quashed, and the matter was directed to be reheard and decided on merits in accordance with law. en-us Thu, 09 Feb 1961 00:00:00 +0530 Fri, 29 Mar 2013 18:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128196 Where no statutory limitation was prescribed for a revision, the revisional authority could not reject it on a rigid practice-based time bar founded on an erroneous assumption that the earlier appellate order had been duly communicated. The record showed that such communication had not in fact been issued, and the authority had also declined to accept the petitioner's affidavit. The revisional order was therefore quashed, and the matter was directed to be reheard and decided on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 09 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128196