https://www.taxtmi.com/caselaws?id=151414 Revisional power under section 21(1) of the Punjab General Sales Tax Act, 1948 permits the revising authority to examine the existing assessment record, issue notice, and make further enquiry or take further evidence to test the legality or propriety of the assessment order. The critical limit is that revision cannot be used to reopen an assessment on wholly fresh information later obtained outside that record, which falls within reassessment under section 11-A. Where suspicious features are apparent from the assessment record itself, revision remains within jurisdiction. en-us Fri, 26 Nov 1976 00:00:00 +0530 Wed, 05 Jun 2013 16:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151414 Revisional power under section 21(1) of the Punjab General Sales Tax Act, 1948 permits the revising authority to examine the existing assessment record, issue notice, and make further enquiry or take further evidence to test the legality or propriety of the assessment order. The critical limit is that revision cannot be used to reopen an assessment on wholly fresh information later obtained outside that record, which falls within reassessment under section 11-A. Where suspicious features are apparent from the assessment record itself, revision remains within jurisdiction. Case-Laws VAT and Sales Tax Fri, 26 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151414