https://www.taxtmi.com/caselaws?id=150679 Where the appellate or revisional authority under the Bihar Sales Tax Act has power to examine and vary the whole assessment, the original assessment order merges into the appellate or revisional order to the extent of that subject-matter. The authorities under section 24(3) and section 24(4) could confirm, reduce, enhance, annul, or set aside the assessment, so the appeal or revision was not limited to only the items specifically challenged. On that basis, the assessment order dated 30 July 1962 had merged in the Board of Revenue's revisional order dated 11 January 1964, and the Commissioner lacked jurisdiction to suo motu revise the same assessment. en-us Fri, 19 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 12:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150679 Where the appellate or revisional authority under the Bihar Sales Tax Act has power to examine and vary the whole assessment, the original assessment order merges into the appellate or revisional order to the extent of that subject-matter. The authorities under section 24(3) and section 24(4) could confirm, reduce, enhance, annul, or set aside the assessment, so the appeal or revision was not limited to only the items specifically challenged. On that basis, the assessment order dated 30 July 1962 had merged in the Board of Revenue's revisional order dated 11 January 1964, and the Commissioner lacked jurisdiction to suo motu revise the same assessment. Case-Laws VAT and Sales Tax Fri, 19 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150679