https://www.taxtmi.com/caselaws?id=147234 The revisional power under section 21(2) of the Mysore Sales Tax Act includes calling for and examining records as an integral part of the same quasi-judicial process, and not as separate stages. The four-year limitation in section 21(3) applies to the initiation of revision, so the Commissioner satisfies time limits by commencing revision and calling for records within four years of the assessment order; the final revisional order may be made later. On that construction, the revision was treated as within time and the levy in revisional jurisdiction was upheld. en-us Thu, 29 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 10:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147234 The revisional power under section 21(2) of the Mysore Sales Tax Act includes calling for and examining records as an integral part of the same quasi-judicial process, and not as separate stages. The four-year limitation in section 21(3) applies to the initiation of revision, so the Commissioner satisfies time limits by commencing revision and calling for records within four years of the assessment order; the final revisional order may be made later. On that construction, the revision was treated as within time and the levy in revisional jurisdiction was upheld. Case-Laws VAT and Sales Tax Thu, 29 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147234