https://www.taxtmi.com/caselaws?id=152168 Section 40 of the Haryana General Sales Tax Act, 1973 was described as conferring ordinary revisional powers on the Commissioner to call for records and pass appropriate orders after hearing the affected party, a mechanism treated as familiar in tax legislation. The text also notes that retrospective operation from 1 March 1968 was not treated as constitutionally impermissible, as the legislature may enact retrospective tax provisions subject to constitutional limits. It further states that an order remanding the matter for fresh assessment was appealable, and that writ relief is ordinarily inappropriate where the statutory appellate remedy has not been pursued. en-us Mon, 07 Aug 1978 00:00:00 +0530 Tue, 25 Jun 2013 18:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152168 Section 40 of the Haryana General Sales Tax Act, 1973 was described as conferring ordinary revisional powers on the Commissioner to call for records and pass appropriate orders after hearing the affected party, a mechanism treated as familiar in tax legislation. The text also notes that retrospective operation from 1 March 1968 was not treated as constitutionally impermissible, as the legislature may enact retrospective tax provisions subject to constitutional limits. It further states that an order remanding the matter for fresh assessment was appealable, and that writ relief is ordinarily inappropriate where the statutory appellate remedy has not been pursued. Case-Laws VAT and Sales Tax Mon, 07 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152168