https://www.taxtmi.com/caselaws?id=128899 Where a revisional statute contains no express limitation period, the revisional authority is not compelled to entertain every delayed petition on merits. The Punjab HC held that revisional jurisdiction may be declined where the filing is after unreasonable delay and the petitioner offers no cogent or satisfactory explanation. It approved refusal to entertain a revision filed after about 90 days in the absence of adequate cause, treating this as a proper exercise of discretion rather than a denial of the statutory remedy. en-us Tue, 10 Mar 1964 00:00:00 +0530 Sat, 13 Apr 2013 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128899 Where a revisional statute contains no express limitation period, the revisional authority is not compelled to entertain every delayed petition on merits. The Punjab HC held that revisional jurisdiction may be declined where the filing is after unreasonable delay and the petitioner offers no cogent or satisfactory explanation. It approved refusal to entertain a revision filed after about 90 days in the absence of adequate cause, treating this as a proper exercise of discretion rather than a denial of the statutory remedy. Case-Laws VAT and Sales Tax Tue, 10 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128899