https://www.taxtmi.com/caselaws?id=149887 A writ could not be issued to compel appointment of a Commissioner of Sales Tax to hear revision petitions under the repealed Cochin General Sales Tax Act when the revisional forum had ceased to exist. The court treated the right of revision as dependent on the existence of a competent statutory forum, and held that the abolition of that forum without substitution meant the revisional right could not survive in the manner sought. Section 25 of the Travancore-Cochin General Sales Tax Act was held to be only a limited removal-of-difficulties provision for that Act, not a source of power to revive revisional machinery under the repealed Cochin Act. en-us Thu, 25 Feb 1971 00:00:00 +0530 Sat, 04 May 2013 17:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149887 A writ could not be issued to compel appointment of a Commissioner of Sales Tax to hear revision petitions under the repealed Cochin General Sales Tax Act when the revisional forum had ceased to exist. The court treated the right of revision as dependent on the existence of a competent statutory forum, and held that the abolition of that forum without substitution meant the revisional right could not survive in the manner sought. Section 25 of the Travancore-Cochin General Sales Tax Act was held to be only a limited removal-of-difficulties provision for that Act, not a source of power to revive revisional machinery under the repealed Cochin Act. Case-Laws VAT and Sales Tax Thu, 25 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149887