https://www.taxtmi.com/caselaws?id=217555 Where no limitation period is prescribed for revision under Section 21 of the Tripura Sales Tax Act, the lapse of about three years from the assessment order is not, by itself, enough to invalidate the exercise of revisional jurisdiction. The question depends on the facts of each case, including whether any mala fides or other legal bar is shown. The impugned order was also treated as only a call for explanation and not a final decision on the matters in paragraph 6. The revision was therefore allowed to proceed, with directions for the Revisional Authority to reconsider the matter and pass a reasoned order. en-us Mon, 03 Sep 2012 00:00:00 +0530 Wed, 17 Oct 2012 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217555 Where no limitation period is prescribed for revision under Section 21 of the Tripura Sales Tax Act, the lapse of about three years from the assessment order is not, by itself, enough to invalidate the exercise of revisional jurisdiction. The question depends on the facts of each case, including whether any mala fides or other legal bar is shown. The impugned order was also treated as only a call for explanation and not a final decision on the matters in paragraph 6. The revision was therefore allowed to proceed, with directions for the Revisional Authority to reconsider the matter and pass a reasoned order. Case-Laws VAT and Sales Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217555