https://www.taxtmi.com/caselaws?id=158935 After the amendment to section 32 of the Tamil Nadu General Sales Tax Act, 1959, revisional power became exercisable by the Deputy Commissioner only suo motu when the assessment order was prejudicial to revenue, and the amendment was treated as prospective. An assessee could no longer move the Deputy Commissioner to invoke that jurisdiction at its instance, so the revision petitions were not maintainable and the Deputy Commissioner lacked jurisdiction to entertain them. Because maintainability had fallen away, the Tribunal could not sustain a remand on the ground that no hearing was given under section 32(3); the remand order was therefore set aside. en-us Tue, 02 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158935 After the amendment to section 32 of the Tamil Nadu General Sales Tax Act, 1959, revisional power became exercisable by the Deputy Commissioner only suo motu when the assessment order was prejudicial to revenue, and the amendment was treated as prospective. An assessee could no longer move the Deputy Commissioner to invoke that jurisdiction at its instance, so the revision petitions were not maintainable and the Deputy Commissioner lacked jurisdiction to entertain them. Because maintainability had fallen away, the Tribunal could not sustain a remand on the ground that no hearing was given under section 32(3); the remand order was therefore set aside. Case-Laws VAT and Sales Tax Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158935