https://www.taxtmi.com/caselaws?id=152982 Madras HC held that a revision under section 34 of the Tamil Nadu General Sales Tax Act, 1959 remained maintainable despite the appellate tribunal having dismissed the appeal as time-barred, because an appeal rejected on limitation is not an effective appeal for barring revision. The Court treated sections 32 and 34 as materially identical for this purpose and recognised that the revisional power exists to remedy injustice within the prescribed five-year period from the order. The revisional authority therefore could not decline to examine the merits merely on the ground of laches. The revisional order was set aside and the matter remitted for fresh disposal according to law. en-us Wed, 17 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 14:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152982 Madras HC held that a revision under section 34 of the Tamil Nadu General Sales Tax Act, 1959 remained maintainable despite the appellate tribunal having dismissed the appeal as time-barred, because an appeal rejected on limitation is not an effective appeal for barring revision. The Court treated sections 32 and 34 as materially identical for this purpose and recognised that the revisional power exists to remedy injustice within the prescribed five-year period from the order. The revisional authority therefore could not decline to examine the merits merely on the ground of laches. The revisional order was set aside and the matter remitted for fresh disposal according to law. Case-Laws VAT and Sales Tax Wed, 17 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152982