https://www.taxtmi.com/caselaws?id=158039 A statutory authority cannot use rectification proceedings to reopen a concluded appellate order or enhance a penalty unless that power is expressly conferred by the statute. Where no appeal had been filed against the penalty component and no valid review power existed, treating rectification as a substitute for review amounted to an impermissible exercise of unferred jurisdiction. The Madhya Pradesh High Court held that the Board of Revenue had no authority to restore the enhanced penalty in such proceedings, and the impugned order was illegal and unsustainable; the writ petition succeeded and the order was set aside with consequential relief. en-us Thu, 14 Jul 1994 00:00:00 +0530 Tue, 15 Oct 2013 15:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158039 A statutory authority cannot use rectification proceedings to reopen a concluded appellate order or enhance a penalty unless that power is expressly conferred by the statute. Where no appeal had been filed against the penalty component and no valid review power existed, treating rectification as a substitute for review amounted to an impermissible exercise of unferred jurisdiction. The Madhya Pradesh High Court held that the Board of Revenue had no authority to restore the enhanced penalty in such proceedings, and the impugned order was illegal and unsustainable; the writ petition succeeded and the order was set aside with consequential relief. Case-Laws VAT and Sales Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158039