https://www.taxtmi.com/caselaws?id=153055 Section 57 revisional power under the Bombay Sales Tax Act, 1959 was held wide enough to examine the correctness, legality and propriety of an assessment order where admittedly taxable turnover had been omitted from assessment. The omission was treated as an error in the assessment process, not a matter confined to escaped turnover proceedings under section 35 or rectification of a mistake apparent from the record under section 62. On that basis, the Assistant Commissioner could validly exercise suo motu revision and pass appropriate orders to cure the irregularity. en-us Mon, 12 Jan 1981 00:00:00 +0530 Tue, 16 Jul 2013 17:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153055 Section 57 revisional power under the Bombay Sales Tax Act, 1959 was held wide enough to examine the correctness, legality and propriety of an assessment order where admittedly taxable turnover had been omitted from assessment. The omission was treated as an error in the assessment process, not a matter confined to escaped turnover proceedings under section 35 or rectification of a mistake apparent from the record under section 62. On that basis, the Assistant Commissioner could validly exercise suo motu revision and pass appropriate orders to cure the irregularity. Case-Laws VAT and Sales Tax Mon, 12 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153055