https://www.taxtmi.com/caselaws?id=153720 Revisional jurisdiction under section 21(1) of the Punjab General Sales Tax Act is confined to the record that was before the Assessing Authority when the original assessment was made, and cannot be exercised on later-collected material or information received after assessment. Where fresh material arises after the assessment, the proper course is reassessment under section 11-A. On the stated facts, a definite finding could not be made that the impugned material was gathered only after the assessment, so the revisional authority was directed to act according to law and rely only on material forming part of the original assessment record. en-us Thu, 26 Nov 1981 00:00:00 +0530 Sat, 27 Jul 2013 13:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153720 Revisional jurisdiction under section 21(1) of the Punjab General Sales Tax Act is confined to the record that was before the Assessing Authority when the original assessment was made, and cannot be exercised on later-collected material or information received after assessment. Where fresh material arises after the assessment, the proper course is reassessment under section 11-A. On the stated facts, a definite finding could not be made that the impugned material was gathered only after the assessment, so the revisional authority was directed to act according to law and rely only on material forming part of the original assessment record. Case-Laws VAT and Sales Tax Thu, 26 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153720