https://www.taxtmi.com/caselaws?id=153245 Revisional power under section 67(1)(a) of the Gujarat Sales Tax Act, 1969, when validly exercised by an officer empowered under section 27, exhausts jurisdiction over that subject-matter. Here, the Assistant Commissioner had already exercised that revisional power for the same matter, so a later notice by the Deputy Commissioner amounted to a second exercise of the same jurisdiction and was not permitted. The court held that the notice was issued without jurisdiction and was therefore null and void. The preliminary objection of prematurity failed because the challenge went to the authority to issue the notice itself. en-us Thu, 20 Sep 1979 00:00:00 +0530 Fri, 19 Jul 2013 18:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153245 Revisional power under section 67(1)(a) of the Gujarat Sales Tax Act, 1969, when validly exercised by an officer empowered under section 27, exhausts jurisdiction over that subject-matter. Here, the Assistant Commissioner had already exercised that revisional power for the same matter, so a later notice by the Deputy Commissioner amounted to a second exercise of the same jurisdiction and was not permitted. The court held that the notice was issued without jurisdiction and was therefore null and void. The preliminary objection of prematurity failed because the challenge went to the authority to issue the notice itself. Case-Laws VAT and Sales Tax Thu, 20 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153245