https://www.taxtmi.com/caselaws?id=149953 Where an assessment under the repealed C.P. and Berar Sales Tax Act, 1947 was revised for wrong application of tax rate, the Commissioner's suo motu power was held to arise under section 22-B and not under the escaped-turnover provisions in section 11-A or the corresponding provisions of the 1958 Act, because those provisions were confined to action by the assessing authority. The revisional power under section 22-B was subject to a two-year limitation from the date of the order sought to be revised, and proceedings initiated beyond that period were barred. The successor Act's longer limitation could not be applied to an assessment governed by the repealed Act. en-us Mon, 06 Jan 1969 00:00:00 +0530 Mon, 06 May 2013 16:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149953 Where an assessment under the repealed C.P. and Berar Sales Tax Act, 1947 was revised for wrong application of tax rate, the Commissioner's suo motu power was held to arise under section 22-B and not under the escaped-turnover provisions in section 11-A or the corresponding provisions of the 1958 Act, because those provisions were confined to action by the assessing authority. The revisional power under section 22-B was subject to a two-year limitation from the date of the order sought to be revised, and proceedings initiated beyond that period were barred. The successor Act's longer limitation could not be applied to an assessment governed by the repealed Act. Case-Laws VAT and Sales Tax Mon, 06 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149953