https://www.taxtmi.com/caselaws?id=152987 The revisional power under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 was held not to require an express limitation period, though it must be exercised within a reasonable time; a notice issued in 1962 for the 1957-58 assessment was treated as timely. Section 11A was held inapplicable because the dispute did not concern concealed turnover or subsequent information, but an alleged error on material already on record concerning whether liability arose under Central or local sales tax law. The proper source of power was therefore revision under section 20(3), and the revisional order was sustained. en-us Fri, 27 Feb 1981 00:00:00 +0530 Mon, 15 Jul 2013 14:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152987 The revisional power under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 was held not to require an express limitation period, though it must be exercised within a reasonable time; a notice issued in 1962 for the 1957-58 assessment was treated as timely. Section 11A was held inapplicable because the dispute did not concern concealed turnover or subsequent information, but an alleged error on material already on record concerning whether liability arose under Central or local sales tax law. The proper source of power was therefore revision under section 20(3), and the revisional order was sustained. Case-Laws VAT and Sales Tax Fri, 27 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152987