https://www.taxtmi.com/caselaws?id=149819 Revisional jurisdiction under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 was held broad enough to permit the Additional Commissioner to consider material beyond the assessing officer's record when revising gross turnover. The Court also held that a report prepared under section 14(1) could be relied upon in revision under section 20(3) read with rule 80A, even if the underlying enquiry began before the revision petition, because the assessee received notice, the report, and an opportunity to respond. The operative effect was that additional material and statutory enquiry could be used in revision where natural justice was observed. en-us Wed, 10 Jun 1970 00:00:00 +0530 Sat, 04 May 2013 10:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149819 Revisional jurisdiction under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 was held broad enough to permit the Additional Commissioner to consider material beyond the assessing officer's record when revising gross turnover. The Court also held that a report prepared under section 14(1) could be relied upon in revision under section 20(3) read with rule 80A, even if the underlying enquiry began before the revision petition, because the assessee received notice, the report, and an opportunity to respond. The operative effect was that additional material and statutory enquiry could be used in revision where natural justice was observed. Case-Laws VAT and Sales Tax Wed, 10 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149819