https://www.taxtmi.com/caselaws?id=150537 Revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959 is confined to the legality or propriety of the subordinate order on the basis of the record before that authority. Material seized by the Sales Tax Officer, Enforcement Branch, which did not form part of the Assistant Commissioner's record, could not be used to initiate suo motu revision. The extraneous material was outside the revisional record and therefore could not validly found the jurisdiction to revise. The principle stated is that revision must proceed only on the existing record of the proceeding under scrutiny, not on dehors material. en-us Wed, 04 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 14:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150537 Revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959 is confined to the legality or propriety of the subordinate order on the basis of the record before that authority. Material seized by the Sales Tax Officer, Enforcement Branch, which did not form part of the Assistant Commissioner's record, could not be used to initiate suo motu revision. The extraneous material was outside the revisional record and therefore could not validly found the jurisdiction to revise. The principle stated is that revision must proceed only on the existing record of the proceeding under scrutiny, not on dehors material. Case-Laws VAT and Sales Tax Wed, 04 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150537