https://www.taxtmi.com/caselaws?id=159960 For suo motu revision under section 22-A of the Karnataka Sales Tax Act, limitation is satisfied when the revisional authority calls for the records within four years of the order sought to be revised. The provision treats calling for records, examining them, and passing the revisional order as parts of one revisional power, so the four-year period governs initiation of revision, not its completion. Notice to the assessee and the final revisional order need not be issued within that period. The assessee's limitation challenge was rejected, and the later insertion of section 22-B did not alter this settled position on initiation. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159960 For suo motu revision under section 22-A of the Karnataka Sales Tax Act, limitation is satisfied when the revisional authority calls for the records within four years of the order sought to be revised. The provision treats calling for records, examining them, and passing the revisional order as parts of one revisional power, so the four-year period governs initiation of revision, not its completion. Notice to the assessee and the final revisional order need not be issued within that period. The assessee's limitation challenge was rejected, and the later insertion of section 22-B did not alter this settled position on initiation. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159960