https://www.taxtmi.com/caselaws?id=128802 Revisional power over an assessment made under the repealed Madras General Sales Tax Act, 1939 remained confined to the scope of revision that existed under that Act, because section 61 of the 1959 Act preserved accrued rights and liabilities. Fresh material outside the assessment record could not be relied on to enlarge that revisional jurisdiction. Material gathered behind the assessee's back, without a fair opportunity to rebut it, was also impermissible as against the assessee. The commentary therefore states that such revision could not validly proceed on undisclosed evidence and that the order was unsustainable to that extent. en-us Wed, 01 May 1963 00:00:00 +0530 Thu, 11 Apr 2013 14:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128802 Revisional power over an assessment made under the repealed Madras General Sales Tax Act, 1939 remained confined to the scope of revision that existed under that Act, because section 61 of the 1959 Act preserved accrued rights and liabilities. Fresh material outside the assessment record could not be relied on to enlarge that revisional jurisdiction. Material gathered behind the assessee's back, without a fair opportunity to rebut it, was also impermissible as against the assessee. The commentary therefore states that such revision could not validly proceed on undisclosed evidence and that the order was unsustainable to that extent. Case-Laws VAT and Sales Tax Wed, 01 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128802