https://www.taxtmi.com/caselaws?id=152864 An order of the Commissioner under section 31(5) of the Bihar Sales Tax Act, 1959 was held revisable under section 31(2), so the reference to the Commercial Taxes Tribunal was competent. The Tribunal also acted within jurisdiction in remitting the matter for fresh consideration where the assessee's objection to the ex parte assessment, including the basis for enhancement of turnover, had been raised but not properly examined on the available material. The revisional jurisdiction and remand direction were therefore sustained as legally valid. en-us Mon, 24 Sep 1979 00:00:00 +0530 Fri, 12 Jul 2013 10:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152864 An order of the Commissioner under section 31(5) of the Bihar Sales Tax Act, 1959 was held revisable under section 31(2), so the reference to the Commercial Taxes Tribunal was competent. The Tribunal also acted within jurisdiction in remitting the matter for fresh consideration where the assessee's objection to the ex parte assessment, including the basis for enhancement of turnover, had been raised but not properly examined on the available material. The revisional jurisdiction and remand direction were therefore sustained as legally valid. Case-Laws VAT and Sales Tax Mon, 24 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152864