https://www.taxtmi.com/caselaws?id=153183 Under section 21(1) of the Punjab General Sales Tax Act, the Commissioner's suo motu revisional power is not confined to the specific ground on which revision was initiated. The revisional authority may examine any question appearing from the record that affects the legality or propriety of the subordinate order, whether it supports the revenue or the assessee. The assessee cannot be barred from raising other objections that were decided against it by the appellate authority. This construction treats suo motu revision as a wide power of review over legality and propriety, not a limited inquiry into one isolated issue. en-us Mon, 25 Jan 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153183 Under section 21(1) of the Punjab General Sales Tax Act, the Commissioner's suo motu revisional power is not confined to the specific ground on which revision was initiated. The revisional authority may examine any question appearing from the record that affects the legality or propriety of the subordinate order, whether it supports the revenue or the assessee. The assessee cannot be barred from raising other objections that were decided against it by the appellate authority. This construction treats suo motu revision as a wide power of review over legality and propriety, not a limited inquiry into one isolated issue. Case-Laws VAT and Sales Tax Mon, 25 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153183