https://www.taxtmi.com/caselaws?id=128345 Section 12(4)(b) of the Madras General Sales Tax Act computed the four-year limitation from communication of the order sought to be revised. Suo motu revision by the department was distinct from revision at the assessee's instance, and the assessee's earlier revision on specific items did not enlarge the Board's revisional power or make the Deputy Commissioner's order the operative order for limitation purposes. The doctrine of merger was not applied in the manner urged by the revenue, because the Board was revising the Deputy Commercial Tax Officer's revised assessment. The Board's suo motu revision was therefore barred by limitation and incompetent. en-us Wed, 13 Sep 1961 00:00:00 +0530 Tue, 02 Apr 2013 12:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128345 Section 12(4)(b) of the Madras General Sales Tax Act computed the four-year limitation from communication of the order sought to be revised. Suo motu revision by the department was distinct from revision at the assessee's instance, and the assessee's earlier revision on specific items did not enlarge the Board's revisional power or make the Deputy Commissioner's order the operative order for limitation purposes. The doctrine of merger was not applied in the manner urged by the revenue, because the Board was revising the Deputy Commercial Tax Officer's revised assessment. The Board's suo motu revision was therefore barred by limitation and incompetent. Case-Laws VAT and Sales Tax Wed, 13 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128345