https://www.taxtmi.com/caselaws?id=160100 The Bengal Finance (Sales Tax) Act, 1941 and the Bengal Sales Tax Rules, 1941 do not authorise a successor-in-office to conduct a second review of an assessment order; rule 82 was read as excluding such review and leaving revision to the prescribed higher authority instead. On the facts, no revision had been pursued, so the proposed review was impermissible. Where the review order itself recorded excess tax payment, the department was bound to issue refund, and the assessee was also entitled to statutory interest under section 10-B and token costs because it had been compelled to approach the Tribunal for disposal of the review application. en-us Wed, 03 Feb 1999 00:00:00 +0530 Mon, 09 Dec 2013 17:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160100 The Bengal Finance (Sales Tax) Act, 1941 and the Bengal Sales Tax Rules, 1941 do not authorise a successor-in-office to conduct a second review of an assessment order; rule 82 was read as excluding such review and leaving revision to the prescribed higher authority instead. On the facts, no revision had been pursued, so the proposed review was impermissible. Where the review order itself recorded excess tax payment, the department was bound to issue refund, and the assessee was also entitled to statutory interest under section 10-B and token costs because it had been compelled to approach the Tribunal for disposal of the review application. Case-Laws VAT and Sales Tax Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160100