https://www.taxtmi.com/caselaws?id=150701 An order passed by the Commissioner under section 31(5) of the Bihar Sales Tax Act, including a threshold rejection of a dealer's application, remained revisable under section 31(2) because it was made in exercise of revisional jurisdiction and was not outside the statutory scheme merely because no merits were examined. The Commercial Taxes Tribunal therefore had jurisdiction to entertain the revisions and could also set aside the Commissioner's orders and remit the matters for fresh consideration where fuller examination was required. The reference was answered in favour of the assessees, and the Tribunal's revisional power and power of remand were upheld. en-us Fri, 10 May 1974 00:00:00 +0530 Tue, 21 May 2013 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150701 An order passed by the Commissioner under section 31(5) of the Bihar Sales Tax Act, including a threshold rejection of a dealer's application, remained revisable under section 31(2) because it was made in exercise of revisional jurisdiction and was not outside the statutory scheme merely because no merits were examined. The Commercial Taxes Tribunal therefore had jurisdiction to entertain the revisions and could also set aside the Commissioner's orders and remit the matters for fresh consideration where fuller examination was required. The reference was answered in favour of the assessees, and the Tribunal's revisional power and power of remand were upheld. Case-Laws VAT and Sales Tax Fri, 10 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150701