https://www.taxtmi.com/caselaws?id=152899 The assessing authority's power to grant tax reimbursement under section 4-A was construed as continuing and not exhausted after the first exercise, so an earlier refund order could be examined again if found to have been wrongly granted. The availability of reopening, rectification or supervisory revision did not exclude the authority's own power to correct an erroneous reimbursement order, and the General Clauses Act supported repeated exercise of the conferred power where the earlier order had not been displaced by appeal or revision. The impugned proceedings were therefore within jurisdiction. en-us Thu, 22 Feb 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152899 The assessing authority's power to grant tax reimbursement under section 4-A was construed as continuing and not exhausted after the first exercise, so an earlier refund order could be examined again if found to have been wrongly granted. The availability of reopening, rectification or supervisory revision did not exclude the authority's own power to correct an erroneous reimbursement order, and the General Clauses Act supported repeated exercise of the conferred power where the earlier order had not been displaced by appeal or revision. The impugned proceedings were therefore within jurisdiction. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152899