https://www.taxtmi.com/caselaws?id=128786 Quasi-judicial revision under section 25 required the revisional authority to consider the factual and legal contentions and give reasons for its conclusion, especially where the challenge concerned the constitutional protection against taxation under Article 286(2). A bare statement that there was no reason to interfere was insufficient because it did not show application of mind to the controversy or enable effective review. The orders of the Board of Revenue were therefore quashed and the matter was remitted for fresh determination after hearing the petitioner. en-us Wed, 27 Jun 1962 00:00:00 +0530 Thu, 11 Apr 2013 12:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128786 Quasi-judicial revision under section 25 required the revisional authority to consider the factual and legal contentions and give reasons for its conclusion, especially where the challenge concerned the constitutional protection against taxation under Article 286(2). A bare statement that there was no reason to interfere was insufficient because it did not show application of mind to the controversy or enable effective review. The orders of the Board of Revenue were therefore quashed and the matter was remitted for fresh determination after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 27 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128786