https://www.taxtmi.com/caselaws?id=159220 Suo motu revisional jurisdiction under section 22A of the Karnataka Sales Tax Act, 1957 was upheld where the point sought to be revised had not been raised or decided in the earlier appeal or revision, and the proceedings were started within four years of the first appellate order. The Karnataka HC held that the statutory precondition for revision was satisfied because the record showed initiation on 6 July 1996 within the prescribed period. No jurisdictional defect was found, and the challenge to the revisional orders failed. en-us Mon, 14 Jul 1997 00:00:00 +0530 Mon, 18 Nov 2013 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159220 Suo motu revisional jurisdiction under section 22A of the Karnataka Sales Tax Act, 1957 was upheld where the point sought to be revised had not been raised or decided in the earlier appeal or revision, and the proceedings were started within four years of the first appellate order. The Karnataka HC held that the statutory precondition for revision was satisfied because the record showed initiation on 6 July 1996 within the prescribed period. No jurisdictional defect was found, and the challenge to the revisional orders failed. Case-Laws VAT and Sales Tax Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159220