https://www.taxtmi.com/caselaws?id=157601 Section 20 permits the revisional authority to call for and examine relevant records before initiating suo motu revision, so a pre-revisional inquiry and request for account books were within power. However, the notice was defective because it did not specify the particular items of turnover to be verified, leaving the enquiry insufficiently focused and making compliance difficult. The authority could therefore proceed only after issuing a fresh notice that clearly identified the records and turnover items under examination. en-us Thu, 28 Nov 1991 00:00:00 +0530 Tue, 08 Oct 2013 15:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157601 Section 20 permits the revisional authority to call for and examine relevant records before initiating suo motu revision, so a pre-revisional inquiry and request for account books were within power. However, the notice was defective because it did not specify the particular items of turnover to be verified, leaving the enquiry insufficiently focused and making compliance difficult. The authority could therefore proceed only after issuing a fresh notice that clearly identified the records and turnover items under examination. Case-Laws VAT and Sales Tax Thu, 28 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157601