https://www.taxtmi.com/caselaws?id=155479 Revision power under the Karnataka Sales Tax Act was treated as part of the statutory machinery for tax administration, not as a vested substantive right of the assessee. The text distinguishes procedural or machinery provisions from rights of appeal and states that the authorities on appellate rights were inapplicable. Because the assessment and revision notice were issued after the amendment conferring revisional power on the Joint Commissioner, the amended law governed the exercise of that power. The result stated in the text is that the Joint Commissioner was competent to invoke section 22-A and the challenge to the notice failed. en-us Fri, 27 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155479 Revision power under the Karnataka Sales Tax Act was treated as part of the statutory machinery for tax administration, not as a vested substantive right of the assessee. The text distinguishes procedural or machinery provisions from rights of appeal and states that the authorities on appellate rights were inapplicable. Because the assessment and revision notice were issued after the amendment conferring revisional power on the Joint Commissioner, the amended law governed the exercise of that power. The result stated in the text is that the Joint Commissioner was competent to invoke section 22-A and the challenge to the notice failed. Case-Laws VAT and Sales Tax Fri, 27 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155479