https://www.taxtmi.com/caselaws?id=155984 Suo motu revision under section 21(1) of the Tripura Sales Tax Act can be invoked only when the record shows an assessment order is both erroneous and prejudicial to the revenue; mere dissatisfaction with the assessment, without prima facie material of legal error and revenue loss, is insufficient. A request for adjournment does not by itself amount to an offence, so prosecution under section 29(5) could not be directed on that basis alone. Orders passed by a Superintendent of Taxes exercising delegated assessment power were nevertheless within revisional reach, but the statutory limits for revision were not satisfied, so the revisional proceedings were quashed. en-us Fri, 21 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155984 Suo motu revision under section 21(1) of the Tripura Sales Tax Act can be invoked only when the record shows an assessment order is both erroneous and prejudicial to the revenue; mere dissatisfaction with the assessment, without prima facie material of legal error and revenue loss, is insufficient. A request for adjournment does not by itself amount to an offence, so prosecution under section 29(5) could not be directed on that basis alone. Orders passed by a Superintendent of Taxes exercising delegated assessment power were nevertheless within revisional reach, but the statutory limits for revision were not satisfied, so the revisional proceedings were quashed. Case-Laws VAT and Sales Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155984