https://www.taxtmi.com/caselaws?id=148513 The revisional power under section 21(1) of the Punjab General Sales Tax Act, 1948 is distinct from reassessment under section 11-A. Reassessment under section 11-A is confined to escaped or under-assessed turnover and must be exercised within its statutory period, whereas revision under section 21(1) permits the Commissioner to examine the legality or propriety of existing proceedings or orders on the record. Because section 21(1) contains no express limitation for suo motu revision, the limitation in section 11-A cannot be imported into it. The revisional jurisdiction therefore is not time-barred by the reassessment limitation. en-us Thu, 22 May 1969 00:00:00 +0530 Mon, 29 Apr 2013 14:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148513 The revisional power under section 21(1) of the Punjab General Sales Tax Act, 1948 is distinct from reassessment under section 11-A. Reassessment under section 11-A is confined to escaped or under-assessed turnover and must be exercised within its statutory period, whereas revision under section 21(1) permits the Commissioner to examine the legality or propriety of existing proceedings or orders on the record. Because section 21(1) contains no express limitation for suo motu revision, the limitation in section 11-A cannot be imported into it. The revisional jurisdiction therefore is not time-barred by the reassessment limitation. Case-Laws VAT and Sales Tax Thu, 22 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148513