https://www.taxtmi.com/caselaws?id=128305 A vested statutory right of revision arising at the time of assessment could not be curtailed by a later amendment introducing a four-year limitation under section 24(4) of the Bihar Sales Tax Act, absent clear legislative intent for retrospective operation. The article applies the principle that amendments affecting accrued rights do not operate to defeat proceedings already initiated or rights already vested unless express words or necessary implication require that result. On that reasoning, the amended limitation did not bar revision, and the Commissioner remained competent to revise the assessment order. en-us Thu, 08 Sep 1960 00:00:00 +0530 Mon, 01 Apr 2013 10:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128305 A vested statutory right of revision arising at the time of assessment could not be curtailed by a later amendment introducing a four-year limitation under section 24(4) of the Bihar Sales Tax Act, absent clear legislative intent for retrospective operation. The article applies the principle that amendments affecting accrued rights do not operate to defeat proceedings already initiated or rights already vested unless express words or necessary implication require that result. On that reasoning, the amended limitation did not bar revision, and the Commissioner remained competent to revise the assessment order. Case-Laws VAT and Sales Tax Thu, 08 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128305