https://www.taxtmi.com/caselaws?id=159611 A suo motu review under the Bengal Sales Tax Rules, 1941 is valid only after the aggrieved party's review period has expired; where a certified copy of the appellate order is required for review, the time taken to obtain that copy must be counted in computing the period. On that basis, a review initiated before expiry was invalid and the remand ordered on that footing could not stand. The reduced penalty was sustained because the record showed persistent defaults, non-payment of admitted tax in full, and use of collected tax as business funds, making the existing reduction a sufficient concession. en-us Fri, 06 Sep 1991 00:00:00 +0530 Thu, 28 Nov 2013 14:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159611 A suo motu review under the Bengal Sales Tax Rules, 1941 is valid only after the aggrieved party's review period has expired; where a certified copy of the appellate order is required for review, the time taken to obtain that copy must be counted in computing the period. On that basis, a review initiated before expiry was invalid and the remand ordered on that footing could not stand. The reduced penalty was sustained because the record showed persistent defaults, non-payment of admitted tax in full, and use of collected tax as business funds, making the existing reduction a sufficient concession. Case-Laws VAT and Sales Tax Fri, 06 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159611