https://www.taxtmi.com/caselaws?id=156435 Revisional jurisdiction under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941, cannot be used to enhance turnover where the real issue is escaped assessment or under-assessment. Section 11-A is the specific provision for reassessment on definite information when turnover has escaped assessment or been under-assessed, subject to the prescribed limitation period. Section 20(3) is confined to correcting errors apparent on the material before the assessing authority and cannot be invoked to bypass the time limit for reassessment. On the facts stated, the proper course was reassessment under section 11-A, and revision under section 20(3) was not available. en-us Mon, 18 Feb 1991 00:00:00 +0530 Thu, 19 Sep 2013 16:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156435 Revisional jurisdiction under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941, cannot be used to enhance turnover where the real issue is escaped assessment or under-assessment. Section 11-A is the specific provision for reassessment on definite information when turnover has escaped assessment or been under-assessed, subject to the prescribed limitation period. Section 20(3) is confined to correcting errors apparent on the material before the assessing authority and cannot be invoked to bypass the time limit for reassessment. On the facts stated, the proper course was reassessment under section 11-A, and revision under section 20(3) was not available. Case-Laws VAT and Sales Tax Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156435