https://www.taxtmi.com/caselaws?id=157065 Under the Tamil Nadu General Sales Tax Act, a revisional authority exercising suo motu power cannot impose penalty if the assessing authority, while making a best judgment assessment, neither levied nor proposed such penalty in the pre-assessment notice. The revisional jurisdiction extends only to the order actually made and cannot be used to enlarge the matter under revision by introducing a fresh penalty issue that was never part of the original assessment proceedings. The Madras HC held that the Deputy Commissioner exceeded jurisdiction in levying penalty in revision, and the answer to the question was negative. en-us Tue, 09 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 10:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157065 Under the Tamil Nadu General Sales Tax Act, a revisional authority exercising suo motu power cannot impose penalty if the assessing authority, while making a best judgment assessment, neither levied nor proposed such penalty in the pre-assessment notice. The revisional jurisdiction extends only to the order actually made and cannot be used to enlarge the matter under revision by introducing a fresh penalty issue that was never part of the original assessment proceedings. The Madras HC held that the Deputy Commissioner exceeded jurisdiction in levying penalty in revision, and the answer to the question was negative. Case-Laws VAT and Sales Tax Tue, 09 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157065