https://www.taxtmi.com/caselaws?id=148490 Section 31 of the Bombay Sales Tax Act, 1953 was construed as conferring wide revisional power on the Tribunal, without any implied limit confining it to the merits of assessment alone. Admission of additional evidence at a late stage remained a matter of judicial discretion, and where the assessee had already failed to produce the material before the original authority despite opportunities, the Tribunal could treat the Deputy Commissioner's permission as an improper exercise of discretion. The Tribunal was therefore entitled to disregard that additional material while examining the legality of the revisional order, and no error of law arose in refusing to consider it. en-us Fri, 16 Feb 1968 00:00:00 +0530 Mon, 29 Apr 2013 11:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148490 Section 31 of the Bombay Sales Tax Act, 1953 was construed as conferring wide revisional power on the Tribunal, without any implied limit confining it to the merits of assessment alone. Admission of additional evidence at a late stage remained a matter of judicial discretion, and where the assessee had already failed to produce the material before the original authority despite opportunities, the Tribunal could treat the Deputy Commissioner's permission as an improper exercise of discretion. The Tribunal was therefore entitled to disregard that additional material while examining the legality of the revisional order, and no error of law arose in refusing to consider it. Case-Laws VAT and Sales Tax Fri, 16 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148490