https://www.taxtmi.com/caselaws?id=150550 A taxing statute that expressly prescribes a four-year limit for suo motu revision does not, by implication, impose the same limit on review when the review provision and rules contain no time bar. The Bihar Sales Tax Act, 1947 and Bihar Sales Tax Rules, 1949 required reasons and, in specified cases, sanction, but did not fix any limitation period for review under section 24(5) and rule 39. The court held that the revisional limitation under section 24(4) could not be imported into the review power. The review order dated 5 December 1966 was therefore treated as within time. en-us Mon, 23 Jul 1973 00:00:00 +0530 Fri, 24 Apr 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150550 A taxing statute that expressly prescribes a four-year limit for suo motu revision does not, by implication, impose the same limit on review when the review provision and rules contain no time bar. The Bihar Sales Tax Act, 1947 and Bihar Sales Tax Rules, 1949 required reasons and, in specified cases, sanction, but did not fix any limitation period for review under section 24(5) and rule 39. The court held that the revisional limitation under section 24(4) could not be imported into the review power. The review order dated 5 December 1966 was therefore treated as within time. Case-Laws VAT and Sales Tax Mon, 23 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150550