https://www.taxtmi.com/caselaws?id=154522 Suo motu revision under section 22-A of the Karnataka Sales Tax Act, 1957 was construed in a practical manner for limitation purposes. Where the appellate records were already before the Commissioner and he applied his mind to them within the statutory period, that examination could amount to initiation of revision, even without a separate formal call for records. The expression "exercisable" was read broadly to cover effective action, and the limitation provision was not given a narrow or pedantic meaning. On that approach, substantial compliance with the four-year requirement was accepted and the revision was treated as initiated in time. en-us Tue, 11 Jun 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154522 Suo motu revision under section 22-A of the Karnataka Sales Tax Act, 1957 was construed in a practical manner for limitation purposes. Where the appellate records were already before the Commissioner and he applied his mind to them within the statutory period, that examination could amount to initiation of revision, even without a separate formal call for records. The expression "exercisable" was read broadly to cover effective action, and the limitation provision was not given a narrow or pedantic meaning. On that approach, substantial compliance with the four-year requirement was accepted and the revision was treated as initiated in time. Case-Laws VAT and Sales Tax Tue, 11 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154522