https://www.taxtmi.com/caselaws?id=140048 Revisional jurisdiction under section 15 was confined to examining the legality, propriety or regularity of the proceeding actually under revision, and could not be used to assess escaped turnover belonging to a different assessment year. Taxation of escaped turnover was an independent original function vested in the assessing authority under the relevant escape-assessment provision, not a revisional power. The Commissioner therefore lacked jurisdiction to bring the other year's turnover to tax in revision, and the revisional order was invalid and set aside. en-us Fri, 17 Jul 1964 00:00:00 +0530 Thu, 18 Apr 2013 10:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140048 Revisional jurisdiction under section 15 was confined to examining the legality, propriety or regularity of the proceeding actually under revision, and could not be used to assess escaped turnover belonging to a different assessment year. Taxation of escaped turnover was an independent original function vested in the assessing authority under the relevant escape-assessment provision, not a revisional power. The Commissioner therefore lacked jurisdiction to bring the other year's turnover to tax in revision, and the revisional order was invalid and set aside. Case-Laws VAT and Sales Tax Fri, 17 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140048