https://www.taxtmi.com/caselaws?id=150392 A dealer may place facts and materials before the revising authority to invite consideration of suo motu revision under the Bengal Finance (Sales Tax) Act, 1941. Such a communication is not treated as an ordinary dealer's revision application, so the 60-day limitation under rule 80(2) does not apply; the relevant period for suo motu action is the four-year limit under rule 80(5). The authority must independently decide whether to exercise its discretion on the facts. Rejecting the request as time-barred under the shorter dealer-revision limitation was therefore illegal, and the revisional order was quashed. en-us Thu, 21 Jun 1973 00:00:00 +0530 Wed, 15 May 2013 13:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150392 A dealer may place facts and materials before the revising authority to invite consideration of suo motu revision under the Bengal Finance (Sales Tax) Act, 1941. Such a communication is not treated as an ordinary dealer's revision application, so the 60-day limitation under rule 80(2) does not apply; the relevant period for suo motu action is the four-year limit under rule 80(5). The authority must independently decide whether to exercise its discretion on the facts. Rejecting the request as time-barred under the shorter dealer-revision limitation was therefore illegal, and the revisional order was quashed. Case-Laws VAT and Sales Tax Thu, 21 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150392