https://www.taxtmi.com/caselaws?id=154961 Retrospective tax legislation can validly authorise revisional action even where the original assessments had already become final before the Haryana General Sales Tax Act, 1973 came into force. The court treated section 40 as operating retrospectively and held that the relevant question was whether the authority was competent when it acted, not whether the earlier assessments had attained finality. The revisional provision was also regarded as replacing the corresponding Punjab Act provision and operating in pari materia with it. The revisional action under section 40 was therefore upheld, and the reference was answered in favour of the Revenue and against the assessee. en-us Thu, 02 Aug 1984 00:00:00 +0530 Fri, 30 Aug 2013 16:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154961 Retrospective tax legislation can validly authorise revisional action even where the original assessments had already become final before the Haryana General Sales Tax Act, 1973 came into force. The court treated section 40 as operating retrospectively and held that the relevant question was whether the authority was competent when it acted, not whether the earlier assessments had attained finality. The revisional provision was also regarded as replacing the corresponding Punjab Act provision and operating in pari materia with it. The revisional action under section 40 was therefore upheld, and the reference was answered in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Thu, 02 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154961