https://www.taxtmi.com/caselaws?id=154606 Section 22-A(2) of the Karnataka Sales Tax Act, 1957 was read as requiring only that suo motu revision be initiated within four years from the date of the order sought to be revised. The court held that the power is exercised when the records are called for, so completion of the revisional proceedings after four years does not by itself bar the action. As the Commissioner's office record showed that the records were called specifically for revision within the limitation period, the challenge based on delay and alleged improper purpose failed. The revisional order restoring the assessment was upheld. en-us Wed, 20 Feb 1985 00:00:00 +0530 Sat, 24 Aug 2013 12:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154606 Section 22-A(2) of the Karnataka Sales Tax Act, 1957 was read as requiring only that suo motu revision be initiated within four years from the date of the order sought to be revised. The court held that the power is exercised when the records are called for, so completion of the revisional proceedings after four years does not by itself bar the action. As the Commissioner's office record showed that the records were called specifically for revision within the limitation period, the challenge based on delay and alleged improper purpose failed. The revisional order restoring the assessment was upheld. Case-Laws VAT and Sales Tax Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154606