https://www.taxtmi.com/caselaws?id=150249 A suo motu revisional power under section 34(1) of the Madras General Sales Tax Act was treated as capable of being triggered by an aggrieved assessee bringing relevant facts to the Board of Revenue's notice, even though the power is formally described as suo motu. The text also notes that an appeal dismissed as time-barred, or otherwise not entertained, is not an effective appeal for section 34(2)(b) and does not bar revisional recourse on that footing. The discussion therefore centres on the breadth of revisional jurisdiction and the limited effect of a non-entertained appeal on access to revision. en-us Mon, 09 Dec 1968 00:00:00 +0530 Fri, 10 May 2013 17:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150249 A suo motu revisional power under section 34(1) of the Madras General Sales Tax Act was treated as capable of being triggered by an aggrieved assessee bringing relevant facts to the Board of Revenue's notice, even though the power is formally described as suo motu. The text also notes that an appeal dismissed as time-barred, or otherwise not entertained, is not an effective appeal for section 34(2)(b) and does not bar revisional recourse on that footing. The discussion therefore centres on the breadth of revisional jurisdiction and the limited effect of a non-entertained appeal on access to revision. Case-Laws VAT and Sales Tax Mon, 09 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150249