https://www.taxtmi.com/caselaws?id=145232 Under the Madras General Sales Tax Act, 1959, a composition notice issued under section 46 is treated as a statutory proceeding rather than a mere administrative intimation. On a broad reading of the revisional provisions, the action taken by the prescribed authority in issuing such a notice can be examined in revision, including the legality of the basis for composition and the amount demanded. The scheme of Rule 53, which places the exercise of section 46 powers under higher supervisory control, reinforces the availability of revisional scrutiny under sections 33 and 35. en-us Fri, 02 Sep 1966 00:00:00 +0530 Tue, 23 Apr 2013 15:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145232 Under the Madras General Sales Tax Act, 1959, a composition notice issued under section 46 is treated as a statutory proceeding rather than a mere administrative intimation. On a broad reading of the revisional provisions, the action taken by the prescribed authority in issuing such a notice can be examined in revision, including the legality of the basis for composition and the amount demanded. The scheme of Rule 53, which places the exercise of section 46 powers under higher supervisory control, reinforces the availability of revisional scrutiny under sections 33 and 35. Case-Laws VAT and Sales Tax Fri, 02 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145232