https://www.taxtmi.com/caselaws?id=128305 A vested statutory right of revision arising at the commencement of proceedings or, at the latest, on assessment cannot be impaired by a subsequent amendment imposing a new limitation unless retrospective operation is clearly expressed or necessarily implied. The amended four-year limitation in section 24(4) of the Bihar Sales Tax Act therefore did not govern an assessment made before the amendment came into force. The Commissioner of Sales Tax remained competent to revise that assessment, and the revision order was not time-barred. 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 commencement of proceedings or, at the latest, on assessment cannot be impaired by a subsequent amendment imposing a new limitation unless retrospective operation is clearly expressed or necessarily implied. The amended four-year limitation in section 24(4) of the Bihar Sales Tax Act therefore did not govern an assessment made before the amendment came into force. The Commissioner of Sales Tax remained competent to revise that assessment, and the revision order was not time-barred. Case-Laws VAT and Sales Tax Thu, 08 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128305