https://www.taxtmi.com/caselaws?id=144146 A successor Commissioner could review a predecessor's order under the Bengal Sales Tax Rules, because rule 82 authorised review of an earlier order and the composition related to the specific offence of false representation regarding goods covered by the registration certificate, so the challenge on lack of jurisdiction failed. However, section 20(5) of the Bengal Finance (Sales Tax) Act, 1941 required a reasonable opportunity of hearing before an adverse revisional order was made, and the record did not show that the assessee was heard. The revisional order was therefore invalid for breach of the mandatory hearing requirement and was quashed. en-us Fri, 29 Jan 1965 00:00:00 +0530 Sat, 20 Apr 2013 12:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144146 A successor Commissioner could review a predecessor's order under the Bengal Sales Tax Rules, because rule 82 authorised review of an earlier order and the composition related to the specific offence of false representation regarding goods covered by the registration certificate, so the challenge on lack of jurisdiction failed. However, section 20(5) of the Bengal Finance (Sales Tax) Act, 1941 required a reasonable opportunity of hearing before an adverse revisional order was made, and the record did not show that the assessee was heard. The revisional order was therefore invalid for breach of the mandatory hearing requirement and was quashed. Case-Laws VAT and Sales Tax Fri, 29 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144146