https://www.taxtmi.com/caselaws?id=148453 Revisional jurisdiction under section 31 of the Bombay Sales Tax Act, 1953 permits correction of illegality or impropriety apparent from the assessment record, including incorrect assessment periods and unlawful deductions. This power is distinct from reassessment under section 15, which applies where fresh information reveals escaped turnover, under-assessment, lower assessment, or wrongful deductions. Where no limitation is prescribed for revision, no limitation may be implied. Section 31 also permits setting aside an illegal assessment and remanding it for de novo assessment, provided the revisional authority does not exercise the separate reassessment power reserved for matters based on later information. en-us Fri, 28 Jun 1968 00:00:00 +0530 Sat, 27 Apr 2013 11:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148453 Revisional jurisdiction under section 31 of the Bombay Sales Tax Act, 1953 permits correction of illegality or impropriety apparent from the assessment record, including incorrect assessment periods and unlawful deductions. This power is distinct from reassessment under section 15, which applies where fresh information reveals escaped turnover, under-assessment, lower assessment, or wrongful deductions. Where no limitation is prescribed for revision, no limitation may be implied. Section 31 also permits setting aside an illegal assessment and remanding it for de novo assessment, provided the revisional authority does not exercise the separate reassessment power reserved for matters based on later information. Case-Laws VAT and Sales Tax Fri, 28 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148453