https://www.taxtmi.com/caselaws?id=156604 A revision petition filed before an amendment withdrawing revisional power cannot be rejected as not entertainable merely because the later amendment came into force after filing; the petition must be considered under the law existing when it was presented. The revisional authority also cannot decide entertainability without notice or an opportunity of hearing, since the affected party is entitled to show that the revision was validly filed. The rejection orders were quashed, and the revisions were directed to be entertained and decided on merits in accordance with law. en-us Fri, 09 Aug 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156604 A revision petition filed before an amendment withdrawing revisional power cannot be rejected as not entertainable merely because the later amendment came into force after filing; the petition must be considered under the law existing when it was presented. The revisional authority also cannot decide entertainability without notice or an opportunity of hearing, since the affected party is entitled to show that the revision was validly filed. The rejection orders were quashed, and the revisions were directed to be entertained and decided on merits in accordance with law. Case-Laws VAT and Sales Tax Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156604