https://www.taxtmi.com/caselaws?id=150308 Revisional jurisdiction under section 10(3) of the U.P. Sales Tax Act extends only to the legality or propriety of an order made by an appellate or assessing authority. A show cause notice issued under section 15-A(c) is only an intimation initiating penalty proceedings and is not itself an appealable or revisable order. Because the statutory scheme distinguishes the notice from any final penalty order, a revision filed at the notice stage is not maintainable. The referred question was answered in the negative, in favour of the department and against the assessee. en-us Fri, 16 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 10:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150308 Revisional jurisdiction under section 10(3) of the U.P. Sales Tax Act extends only to the legality or propriety of an order made by an appellate or assessing authority. A show cause notice issued under section 15-A(c) is only an intimation initiating penalty proceedings and is not itself an appealable or revisable order. Because the statutory scheme distinguishes the notice from any final penalty order, a revision filed at the notice stage is not maintainable. The referred question was answered in the negative, in favour of the department and against the assessee. Case-Laws VAT and Sales Tax Fri, 16 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150308