https://www.taxtmi.com/caselaws?id=210740 The court held that the Commissioner under the DVAT Act can exercise suo motu power of revision under Section 74A for assessments completed under the DST Act. The retrospective effect of the amendment from 1.4.2005 clarified the legislative intent to confer this power. Previous judgments were overruled, affirming the revisional power's applicability to orders under the DST Act within the statutory limitation period. The writ petitions were directed for further proceedings before the appropriate Division Bench. en-us Fri, 02 Sep 2011 00:00:00 +0530 Mon, 06 Oct 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210740 The court held that the Commissioner under the DVAT Act can exercise suo motu power of revision under Section 74A for assessments completed under the DST Act. The retrospective effect of the amendment from 1.4.2005 clarified the legislative intent to confer this power. Previous judgments were overruled, affirming the revisional power's applicability to orders under the DST Act within the statutory limitation period. The writ petitions were directed for further proceedings before the appropriate Division Bench. Case-Laws VAT and Sales Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210740