https://www.taxtmi.com/caselaws?id=154939 A revisional authority cannot apply a later restrictive amendment to invalidate revision proceedings arising from an order passed before the amendment took effect unless retrospective operation is expressly or necessarily indicated. The applicable law is the law in force on the date of the original order, so jurisdiction must be tested by the unamended provision where the proceeding pre-dates the change. On that basis, the view that the Deputy Commissioner lacked jurisdiction to entertain the assessee's revision was erroneous, and the Commissioner's revisional order was held illegal and unsustainable. en-us Wed, 21 Jan 1987 00:00:00 +0530 Fri, 30 Aug 2013 15:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154939 A revisional authority cannot apply a later restrictive amendment to invalidate revision proceedings arising from an order passed before the amendment took effect unless retrospective operation is expressly or necessarily indicated. The applicable law is the law in force on the date of the original order, so jurisdiction must be tested by the unamended provision where the proceeding pre-dates the change. On that basis, the view that the Deputy Commissioner lacked jurisdiction to entertain the assessee's revision was erroneous, and the Commissioner's revisional order was held illegal and unsustainable. Case-Laws VAT and Sales Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154939