https://www.taxtmi.com/caselaws?id=159304 Section 21(1) of the Punjab General Sales Tax Act, 1948 empowers the Commissioner to examine subordinate proceedings for legality or propriety and to correct patent mistakes, even when the error is brought to notice by the assessee rather than the Revenue. The source of information does not limit the existence of suo motu revisional jurisdiction. The text also states that cotton purchases made between 1 July 1975 and 28 March 1976 were taxable at 3%, and the enhanced 4% rate applied only from 29 March 1976. An assessment applying 4% to the earlier period was therefore a patent error liable to rectification. en-us Wed, 12 Feb 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159304 Section 21(1) of the Punjab General Sales Tax Act, 1948 empowers the Commissioner to examine subordinate proceedings for legality or propriety and to correct patent mistakes, even when the error is brought to notice by the assessee rather than the Revenue. The source of information does not limit the existence of suo motu revisional jurisdiction. The text also states that cotton purchases made between 1 July 1975 and 28 March 1976 were taxable at 3%, and the enhanced 4% rate applied only from 29 March 1976. An assessment applying 4% to the earlier period was therefore a patent error liable to rectification. Case-Laws VAT and Sales Tax Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159304