https://www.taxtmi.com/caselaws?id=128593 Section 34(2)(c) of the Madras General Sales Tax Act, 1959 bars the Board of Revenue from exercising suo motu revisional power after four years from the date of the subordinate authority's order. The limitation runs from the order sought to be revised itself, making that order immune from own-motion interference once the prescribed period expires. The distinction between suo motu revision under section 34 and assessee-initiated revision under section 35 confirms that the Legislature imposed a strict time bar only on the Board's own-motion jurisdiction. A prior agricultural income-tax decision was treated as inapplicable because the statutory wording and scheme differed. en-us Fri, 05 Apr 1963 00:00:00 +0530 Mon, 08 Apr 2013 18:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128593 Section 34(2)(c) of the Madras General Sales Tax Act, 1959 bars the Board of Revenue from exercising suo motu revisional power after four years from the date of the subordinate authority's order. The limitation runs from the order sought to be revised itself, making that order immune from own-motion interference once the prescribed period expires. The distinction between suo motu revision under section 34 and assessee-initiated revision under section 35 confirms that the Legislature imposed a strict time bar only on the Board's own-motion jurisdiction. A prior agricultural income-tax decision was treated as inapplicable because the statutory wording and scheme differed. Case-Laws VAT and Sales Tax Fri, 05 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128593