https://www.taxtmi.com/caselaws?id=145231 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 was construed as conferring only a suo motu revisional power on the Board of Revenue to examine the legality, propriety and regularity of proceedings. Read with the separate appellate provisions in sections 19, 21 and 22, and the limited appeal under section 23 only from orders made in exercise of section 20 power, the scheme did not create a statutory right for an assessee to compel revision. The assessee therefore had no enforceable right to move the Board for revision, and a summary rejection of such revision petitions did not support a maintainable appeal to the High Court. en-us Fri, 16 Sep 1966 00:00:00 +0530 Tue, 23 Apr 2013 15:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145231 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 was construed as conferring only a suo motu revisional power on the Board of Revenue to examine the legality, propriety and regularity of proceedings. Read with the separate appellate provisions in sections 19, 21 and 22, and the limited appeal under section 23 only from orders made in exercise of section 20 power, the scheme did not create a statutory right for an assessee to compel revision. The assessee therefore had no enforceable right to move the Board for revision, and a summary rejection of such revision petitions did not support a maintainable appeal to the High Court. Case-Laws VAT and Sales Tax Fri, 16 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145231