https://www.taxtmi.com/caselaws?id=157941 A revisional authority cannot initiate a fresh penalty proceeding under the guise of suo motu revision unless it is fully exercising revisional power over an existing subordinate order. Section 57 of the Bombay Sales Tax Act, 1959 permits supervisory revision of a record already before the authority, while section 36(2) confines penalty to the assessment, reassessment, appeal, or revision stage fixed by statute. Because no revisional order was being passed in relation to an existing order, penalty could not be levied for the first time under section 36(2)(c); the reference was answered in favour of the assessee. en-us Wed, 01 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157941 A revisional authority cannot initiate a fresh penalty proceeding under the guise of suo motu revision unless it is fully exercising revisional power over an existing subordinate order. Section 57 of the Bombay Sales Tax Act, 1959 permits supervisory revision of a record already before the authority, while section 36(2) confines penalty to the assessment, reassessment, appeal, or revision stage fixed by statute. Because no revisional order was being passed in relation to an existing order, penalty could not be levied for the first time under section 36(2)(c); the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157941