https://www.taxtmi.com/caselaws?id=150573 The five-year limitation in section 57 of the Bombay Sales Tax Act, 1959 governs only the initiation of suo motu revision when the Commissioner calls for the record; it does not require the final revisional order to be passed within that period. The Court read the revisional power as a composite process of calling for the record, examining it and making an order, but held that the limitation attaches to the commencement of revision unless the statute clearly states otherwise. Legislative history supported this construction, and a contrary view would produce anomalies and defeat the purpose of the revisional power. en-us Mon, 26 Feb 1973 00:00:00 +0530 Sat, 18 May 2013 17:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150573 The five-year limitation in section 57 of the Bombay Sales Tax Act, 1959 governs only the initiation of suo motu revision when the Commissioner calls for the record; it does not require the final revisional order to be passed within that period. The Court read the revisional power as a composite process of calling for the record, examining it and making an order, but held that the limitation attaches to the commencement of revision unless the statute clearly states otherwise. Legislative history supported this construction, and a contrary view would produce anomalies and defeat the purpose of the revisional power. Case-Laws VAT and Sales Tax Mon, 26 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150573