https://www.taxtmi.com/caselaws?id=159510 The revisional authority's suo motu power under the sales tax framework was held wide enough to examine the assessment order even though the revision was directed against the appellate order. That jurisdiction, however, could not be used to deprive the assessee of an opportunity to contest the assessment on facts and in law. Because no adequate hearing was given on the validity of the assessment order, the proceeding was unfair and the revisional order could not be sustained. The assessee was therefore entitled to be heard on the assessment's sustainability before the revisional authority. en-us Wed, 30 Jan 1991 00:00:00 +0530 Tue, 26 Nov 2013 16:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159510 The revisional authority's suo motu power under the sales tax framework was held wide enough to examine the assessment order even though the revision was directed against the appellate order. That jurisdiction, however, could not be used to deprive the assessee of an opportunity to contest the assessment on facts and in law. Because no adequate hearing was given on the validity of the assessment order, the proceeding was unfair and the revisional order could not be sustained. The assessee was therefore entitled to be heard on the assessment's sustainability before the revisional authority. Case-Laws VAT and Sales Tax Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159510