https://www.taxtmi.com/caselaws?id=157869 The Bombay High Court held that the suo motu revision power under section 57(1)(a) of the Bombay Sales Tax Act, 1959 is expressed in wide terms and is not subject to any specific condition precedent, though its exercise may still be challenged if arbitrary, mala fide, or based on extraneous considerations. It further held that "record of any order" includes all material that was before the assessing authority when the order was made, including books of account, bills, invoices and supporting documents. Material discovered only after assessment cannot be used in revision and instead falls within reassessment, as the two remedies operate in distinct fields. en-us Tue, 31 Jan 1995 00:00:00 +0530 Fri, 11 Oct 2013 16:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157869 The Bombay High Court held that the suo motu revision power under section 57(1)(a) of the Bombay Sales Tax Act, 1959 is expressed in wide terms and is not subject to any specific condition precedent, though its exercise may still be challenged if arbitrary, mala fide, or based on extraneous considerations. It further held that "record of any order" includes all material that was before the assessing authority when the order was made, including books of account, bills, invoices and supporting documents. Material discovered only after assessment cannot be used in revision and instead falls within reassessment, as the two remedies operate in distinct fields. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157869