https://www.taxtmi.com/caselaws?id=148237 Revision under the Kerala General Sales Tax Act, 1963 was confined to orders of the Inspecting Assistant Commissioner or officers subordinate to him, so the Appellate Assistant Commissioner's appellate order was outside the Deputy Commissioner's revisional jurisdiction. The statutory change after repeal of the earlier Act meant that, once the former revisional forum ceased and no equivalent forum was preserved, no vested right to seek revision survived. The availability of an appellate remedy before the Sales Tax Appellate Tribunal required the petitioner to proceed under the new statutory scheme, and the revision was not maintainable. en-us Wed, 15 Dec 1965 00:00:00 +0530 Wed, 24 Apr 2013 12:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148237 Revision under the Kerala General Sales Tax Act, 1963 was confined to orders of the Inspecting Assistant Commissioner or officers subordinate to him, so the Appellate Assistant Commissioner's appellate order was outside the Deputy Commissioner's revisional jurisdiction. The statutory change after repeal of the earlier Act meant that, once the former revisional forum ceased and no equivalent forum was preserved, no vested right to seek revision survived. The availability of an appellate remedy before the Sales Tax Appellate Tribunal required the petitioner to proceed under the new statutory scheme, and the revision was not maintainable. Case-Laws VAT and Sales Tax Wed, 15 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148237