https://www.taxtmi.com/caselaws?id=154539 Under the Bengal Finance (Sales Tax) Act, revisional power may be exercised either on an aggrieved party's application or by the authority on its own motion, but the two routes are distinct. A party's request asking the revisional authority to act suo motu does not become a true suo motu proceeding, especially where the assessment order was appealable. Such a request cannot be used to bypass the statutory revision scheme, the appeal mechanism, or the limitation applicable to a revisional application. The revisional authority was therefore entitled to treat the matter as not maintainable in that form, and the statutory revision was not revived. en-us Thu, 13 Dec 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154539 Under the Bengal Finance (Sales Tax) Act, revisional power may be exercised either on an aggrieved party's application or by the authority on its own motion, but the two routes are distinct. A party's request asking the revisional authority to act suo motu does not become a true suo motu proceeding, especially where the assessment order was appealable. Such a request cannot be used to bypass the statutory revision scheme, the appeal mechanism, or the limitation applicable to a revisional application. The revisional authority was therefore entitled to treat the matter as not maintainable in that form, and the statutory revision was not revived. Case-Laws VAT and Sales Tax Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154539