https://www.taxtmi.com/caselaws?id=158375 Revisional jurisdiction under a taxing statute extends only to an existing order and cannot be used to create a fresh liability. Where the assessing authority had not passed any order levying interest under section 7B of the Maharashtra Purchase Tax on Sugarcane Act, 1962, and had not reserved the issue for later decision, there was nothing capable of revision under section 9. The revisional authority therefore could not invoke revision to impose interest afresh. The impugned interest orders were quashed for want of jurisdiction. en-us Mon, 11 Mar 1996 00:00:00 +0530 Tue, 22 Oct 2013 17:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158375 Revisional jurisdiction under a taxing statute extends only to an existing order and cannot be used to create a fresh liability. Where the assessing authority had not passed any order levying interest under section 7B of the Maharashtra Purchase Tax on Sugarcane Act, 1962, and had not reserved the issue for later decision, there was nothing capable of revision under section 9. The revisional authority therefore could not invoke revision to impose interest afresh. The impugned interest orders were quashed for want of jurisdiction. Case-Laws VAT and Sales Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158375