https://www.taxtmi.com/caselaws?id=149772 A revisional authority cannot assume the role of the assessing officer and make a fresh original assessment of escaped turnover under section 34; it may only examine legality, propriety, or regularity of the order under revision, so the revisional assessment was without jurisdiction. The five-year limitation for assessing escaped turnover under section 16(1) also governs revisional action made subject to the Act, so a direction or assessment beyond that period is unenforceable. On merits, an estimate based on pocket-book material and an arbitrary multiplication to infer suppressed sales lacked a reliable foundation, so the reassessment could not stand. en-us Tue, 11 Nov 1969 00:00:00 +0530 Fri, 03 May 2013 13:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149772 A revisional authority cannot assume the role of the assessing officer and make a fresh original assessment of escaped turnover under section 34; it may only examine legality, propriety, or regularity of the order under revision, so the revisional assessment was without jurisdiction. The five-year limitation for assessing escaped turnover under section 16(1) also governs revisional action made subject to the Act, so a direction or assessment beyond that period is unenforceable. On merits, an estimate based on pocket-book material and an arbitrary multiplication to infer suppressed sales lacked a reliable foundation, so the reassessment could not stand. Case-Laws VAT and Sales Tax Tue, 11 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149772