https://www.taxtmi.com/caselaws?id=151145 The Madhya Pradesh General Sales Tax Act, 1958 empowered the Commissioner to revise an appellate order passed by the Deputy Commissioner because the Deputy Commissioner was expressly treated as an officer appointed to assist the Commissioner, and the revisional provision applied to such orders. The revisional challenge also failed on limitation: the three-year period for initiating revision was held to run from the date of issue of the notice, not service. On that basis, the notice issued in August 1969 was within time, and the impugned notice and revisional order were upheld. en-us Fri, 10 Oct 1975 00:00:00 +0530 Fri, 31 May 2013 15:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151145 The Madhya Pradesh General Sales Tax Act, 1958 empowered the Commissioner to revise an appellate order passed by the Deputy Commissioner because the Deputy Commissioner was expressly treated as an officer appointed to assist the Commissioner, and the revisional provision applied to such orders. The revisional challenge also failed on limitation: the three-year period for initiating revision was held to run from the date of issue of the notice, not service. On that basis, the notice issued in August 1969 was within time, and the impugned notice and revisional order were upheld. Case-Laws VAT and Sales Tax Fri, 10 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151145