https://www.taxtmi.com/caselaws?id=128251 A revisional authority may refuse to entertain a revision petition where the delay is inordinate and unexplained, because the remedy of revision is discretionary and must be exercised on judicial grounds, not arbitrarily. Whether delay justifies rejection depends on the facts of each case, and there is no absolute rule that a belated revision must be heard merely because no limitation period is prescribed. On the facts, the petitioners gave no satisfactory explanation for the delay, so no referable question of law arose and the application for reference was not maintainable. en-us Mon, 16 Jan 1961 00:00:00 +0530 Sat, 30 Mar 2013 14:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128251 A revisional authority may refuse to entertain a revision petition where the delay is inordinate and unexplained, because the remedy of revision is discretionary and must be exercised on judicial grounds, not arbitrarily. Whether delay justifies rejection depends on the facts of each case, and there is no absolute rule that a belated revision must be heard merely because no limitation period is prescribed. On the facts, the petitioners gave no satisfactory explanation for the delay, so no referable question of law arose and the application for reference was not maintainable. Case-Laws VAT and Sales Tax Mon, 16 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128251