https://www.taxtmi.com/caselaws?id=154471 Limitation for suo motu revision under section 57 of the Bombay Sales Tax Act, 1959 was treated as procedural where the statute fixed only the time for exercise of revisional power and did not extinguish the power on expiry. The applicable limitation was therefore governed by the law in force when revision proceedings were initiated. On the stated facts, returns had been filed by 14 May 1964, but revision notice was issued only on 14 March 1972, after the third amendment had introduced a three-year period from communication of the order sought to be revised. The notice was accordingly time-barred. en-us Wed, 05 Mar 1986 00:00:00 +0530 Wed, 21 Aug 2013 17:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154471 Limitation for suo motu revision under section 57 of the Bombay Sales Tax Act, 1959 was treated as procedural where the statute fixed only the time for exercise of revisional power and did not extinguish the power on expiry. The applicable limitation was therefore governed by the law in force when revision proceedings were initiated. On the stated facts, returns had been filed by 14 May 1964, but revision notice was issued only on 14 March 1972, after the third amendment had introduced a three-year period from communication of the order sought to be revised. The notice was accordingly time-barred. Case-Laws VAT and Sales Tax Wed, 05 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154471