https://www.taxtmi.com/caselaws?id=148705 Where section 21(3) of the Punjab General Sales Tax Act, 1948 conferred revisional power "at any time" and prescribed no statutory limitation, the Financial Commissioner could not treat an assumed 90-day practice as an absolute bar to revision. A reasonable rule of practice for ordinary filing could exist, but it could not override the statute or justify dismissal in limine without considering the facts. The Court therefore held that the revision petition was not rightly rejected as time-barred and had to be examined on merits, answering the referred questions in favour of the assessee. en-us Thu, 08 Jan 1970 00:00:00 +0530 Thu, 02 May 2013 13:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148705 Where section 21(3) of the Punjab General Sales Tax Act, 1948 conferred revisional power "at any time" and prescribed no statutory limitation, the Financial Commissioner could not treat an assumed 90-day practice as an absolute bar to revision. A reasonable rule of practice for ordinary filing could exist, but it could not override the statute or justify dismissal in limine without considering the facts. The Court therefore held that the revision petition was not rightly rejected as time-barred and had to be examined on merits, answering the referred questions in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 08 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148705