https://www.taxtmi.com/caselaws?id=155086 Section 20 of the A.P. General Sales Tax Act empowers the revisional authority to examine subordinate records for legality, propriety and regularity, and that power is not confined to cases initiated by the Revenue or to enhancement proceedings. Material placed by the assessee may be treated as information prompting suo motu revision, and the existence of an appeal under section 19 does not bar such revision, though it remains a relevant factor for the authority to consider. On that basis, the Deputy Commissioner was competent to entertain and exercise revisional jurisdiction at the instance of the assessee. en-us Thu, 20 Nov 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155086 Section 20 of the A.P. General Sales Tax Act empowers the revisional authority to examine subordinate records for legality, propriety and regularity, and that power is not confined to cases initiated by the Revenue or to enhancement proceedings. Material placed by the assessee may be treated as information prompting suo motu revision, and the existence of an appeal under section 19 does not bar such revision, though it remains a relevant factor for the authority to consider. On that basis, the Deputy Commissioner was competent to entertain and exercise revisional jurisdiction at the instance of the assessee. Case-Laws VAT and Sales Tax Thu, 20 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155086