https://www.taxtmi.com/caselaws?id=153428 For revision under the Madhya Pradesh General Sales Tax Act, the limitation period under section 39(2) was to be computed from the appellate order where the appellate authority had jurisdiction to consider penalty under section 43(1) but did not do so. The revisional power applied to the order prejudicial to revenue and capable of revision, and the appellate order was treated as the relevant order sought to be revised. The proviso to section 39(2) therefore required time to run from the date of the appellate order, making the revision within limitation. en-us Fri, 19 Dec 1980 00:00:00 +0530 Tue, 23 Jul 2013 15:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153428 For revision under the Madhya Pradesh General Sales Tax Act, the limitation period under section 39(2) was to be computed from the appellate order where the appellate authority had jurisdiction to consider penalty under section 43(1) but did not do so. The revisional power applied to the order prejudicial to revenue and capable of revision, and the appellate order was treated as the relevant order sought to be revised. The proviso to section 39(2) therefore required time to run from the date of the appellate order, making the revision within limitation. Case-Laws VAT and Sales Tax Fri, 19 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153428