https://www.taxtmi.com/caselaws?id=153520 Section 20 of the Andhra Pradesh General Sales Tax Act confers only suo motu revisional power on the Commissioner and does not create a right in an assessee to file a revision petition. An application by an aggrieved assessee may still supply material for the Commissioner to consider whether to invoke that power on his own motion, and the filing of such an application does not take away or limit the revisional jurisdiction. The separate point about the Tribunal directing exercise of revision was not previously raised or decided, so no further question of law arose on that aspect. en-us Mon, 29 Mar 1982 00:00:00 +0530 Wed, 24 Jul 2013 15:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153520 Section 20 of the Andhra Pradesh General Sales Tax Act confers only suo motu revisional power on the Commissioner and does not create a right in an assessee to file a revision petition. An application by an aggrieved assessee may still supply material for the Commissioner to consider whether to invoke that power on his own motion, and the filing of such an application does not take away or limit the revisional jurisdiction. The separate point about the Tribunal directing exercise of revision was not previously raised or decided, so no further question of law arose on that aspect. Case-Laws VAT and Sales Tax Mon, 29 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153520