https://www.taxtmi.com/caselaws?id=148488 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 confers wide revisional power on the Board of Revenue and prescribed revisional authorities to examine subordinate records for legality, propriety and regularity, and to enhance assessment after giving the assessee notice. That revisional power is distinct from the original assessment and escaped turnover power under section 14, and is not curtailed by section 14(4). The principle applied is that enhancement in revision is permissible where the authority remains within statutory limits and does not assume the assessing authority's functions. The contrary view that section 14(4) restricts section 20 was rejected. en-us Tue, 25 Mar 1969 00:00:00 +0530 Mon, 29 Apr 2013 11:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148488 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 confers wide revisional power on the Board of Revenue and prescribed revisional authorities to examine subordinate records for legality, propriety and regularity, and to enhance assessment after giving the assessee notice. That revisional power is distinct from the original assessment and escaped turnover power under section 14, and is not curtailed by section 14(4). The principle applied is that enhancement in revision is permissible where the authority remains within statutory limits and does not assume the assessing authority's functions. The contrary view that section 14(4) restricts section 20 was rejected. Case-Laws VAT and Sales Tax Tue, 25 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148488