https://www.taxtmi.com/caselaws?id=154467 Suo motu revision under section 57 of the Bombay Sales Tax Act, 1959 was governed by the unamended limitation period then in force when the revision notice was issued. Because the notice was issued before the amendment effective from 1 May 1970, the applicable rule allowed revision within five years from the date of the assessment order. The assessment order dated 11 October 1966 was revised by order dated 23 January 1970, so the revisional proceedings were completed within the relevant period. The later amended provision did not apply, and the revisional order was treated as valid. en-us Wed, 05 Mar 1986 00:00:00 +0530 Wed, 21 Aug 2013 16:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154467 Suo motu revision under section 57 of the Bombay Sales Tax Act, 1959 was governed by the unamended limitation period then in force when the revision notice was issued. Because the notice was issued before the amendment effective from 1 May 1970, the applicable rule allowed revision within five years from the date of the assessment order. The assessment order dated 11 October 1966 was revised by order dated 23 January 1970, so the revisional proceedings were completed within the relevant period. The later amended provision did not apply, and the revisional order was treated as valid. Case-Laws VAT and Sales Tax Wed, 05 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154467