https://www.taxtmi.com/caselaws?id=148460 Revisional power cannot be used to initiate reassessment of escaped turnover where the statute vests that function in the assessing authority. The Bombay High Court held that section 31 confers supervisory jurisdiction only and does not authorise the Assistant Commissioner to exercise a distinct reassessment power reserved by the Act. On the facts, the attempt to bring escaped turnover to charge was outside the proper scope of revision, so the proceedings were not validly initiated. en-us Tue, 13 Feb 1968 00:00:00 +0530 Sat, 27 Apr 2013 13:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148460 Revisional power cannot be used to initiate reassessment of escaped turnover where the statute vests that function in the assessing authority. The Bombay High Court held that section 31 confers supervisory jurisdiction only and does not authorise the Assistant Commissioner to exercise a distinct reassessment power reserved by the Act. On the facts, the attempt to bring escaped turnover to charge was outside the proper scope of revision, so the proceedings were not validly initiated. Case-Laws VAT and Sales Tax Tue, 13 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148460