https://www.taxtmi.com/caselaws?id=152926 A suo motu revisional power intended to prevent injustice and correct illegality may be invoked by an aggrieved assessee by bringing the error to the revisional authority's notice. The court treated the relevant provisions as in pari materia and rejected any distinction that would prevent such invocation. Revision is barred under section 32(2)(b) only by an effective appeal; appeals dismissed as time-barred do not trigger the statutory bar. Delay in pursuing appellate remedies is not, by itself, a valid ground to refuse revision when the jurisdiction otherwise exists. en-us Fri, 12 Oct 1979 00:00:00 +0530 Fri, 12 Jul 2013 18:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152926 A suo motu revisional power intended to prevent injustice and correct illegality may be invoked by an aggrieved assessee by bringing the error to the revisional authority's notice. The court treated the relevant provisions as in pari materia and rejected any distinction that would prevent such invocation. Revision is barred under section 32(2)(b) only by an effective appeal; appeals dismissed as time-barred do not trigger the statutory bar. Delay in pursuing appellate remedies is not, by itself, a valid ground to refuse revision when the jurisdiction otherwise exists. Case-Laws VAT and Sales Tax Fri, 12 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152926