https://www.taxtmi.com/caselaws?id=128882 Proceedings for revision continued despite repeal of the earlier sales tax statute because assessment steps had already begun before the new Act commenced, so the matter was treated as pending and the repeal objection failed. Suo motu revisional power under section 32 could not be exercised before the assessment order was communicated to the assessee, because the appeal period could not run and effective notice to show cause depended on such communication. The revisional notices were therefore held illegal and without jurisdiction, and the communication-based objection succeeded. en-us Mon, 22 Apr 1963 00:00:00 +0530 Fri, 12 Apr 2013 17:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128882 Proceedings for revision continued despite repeal of the earlier sales tax statute because assessment steps had already begun before the new Act commenced, so the matter was treated as pending and the repeal objection failed. Suo motu revisional power under section 32 could not be exercised before the assessment order was communicated to the assessee, because the appeal period could not run and effective notice to show cause depended on such communication. The revisional notices were therefore held illegal and without jurisdiction, and the communication-based objection succeeded. Case-Laws VAT and Sales Tax Mon, 22 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128882