https://www.taxtmi.com/caselaws?id=155575 The Rajasthan Sales Tax Act, 1954 fixed the 180-day period for filing a revision from communication of the Tribunal's order in writing to the Commissioner, because the Commissioner alone had authority to direct filing of the revision. A procedural form under the Rules could govern filing mechanics, but it could not alter or shorten the statutory limitation period by referring to receipt of the order by a Commercial Taxes Officer. The statutory clock therefore ran from communication to the Commissioner, and the revision was treated as within limitation. en-us Thu, 04 Aug 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155575 The Rajasthan Sales Tax Act, 1954 fixed the 180-day period for filing a revision from communication of the Tribunal's order in writing to the Commissioner, because the Commissioner alone had authority to direct filing of the revision. A procedural form under the Rules could govern filing mechanics, but it could not alter or shorten the statutory limitation period by referring to receipt of the order by a Commercial Taxes Officer. The statutory clock therefore ran from communication to the Commissioner, and the revision was treated as within limitation. Case-Laws VAT and Sales Tax Thu, 04 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155575