https://www.taxtmi.com/caselaws?id=160157 Revisional power under section 10-B of the U.P. Sales Tax Act extends to correcting an order passed under section 21 where the subordinate authority acted with illegality or impropriety on the existing record; the Deputy Commissioner therefore had jurisdiction to revise the discharge order. However, revision does not permit the revising authority to conduct a fresh fact-finding inquiry or collect new material, and disputed factual verification belongs to the assessing authority. The direction for further inquiry by the revising authority was accordingly unsustainable, and the matter was remitted to the assessing authority for fresh consideration. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 10 Dec 2013 17:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160157 Revisional power under section 10-B of the U.P. Sales Tax Act extends to correcting an order passed under section 21 where the subordinate authority acted with illegality or impropriety on the existing record; the Deputy Commissioner therefore had jurisdiction to revise the discharge order. However, revision does not permit the revising authority to conduct a fresh fact-finding inquiry or collect new material, and disputed factual verification belongs to the assessing authority. The direction for further inquiry by the revising authority was accordingly unsustainable, and the matter was remitted to the assessing authority for fresh consideration. Case-Laws VAT and Sales Tax Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160157