https://www.taxtmi.com/caselaws?id=160635 Section 22-A of the Karnataka Sales Tax Act, 1957 was construed to require only that revisional proceedings be initiated, by calling for the records, within four years from the order sought to be revised. The Court treated calling for records, examination of those records, and passing of the revisional order as components of the same revisional power, but held that limitation attaches to commencement of that power, not its completion. The later insertion of section 22-B, which separately fixed a time limit for passing orders after initiation, was treated as confirming that section 22-A governs initiation only. The contrary view, that the final revisional order must also be made within four years, was rejected. en-us Mon, 11 Dec 2000 00:00:00 +0530 Sat, 21 Dec 2013 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160635 Section 22-A of the Karnataka Sales Tax Act, 1957 was construed to require only that revisional proceedings be initiated, by calling for the records, within four years from the order sought to be revised. The Court treated calling for records, examination of those records, and passing of the revisional order as components of the same revisional power, but held that limitation attaches to commencement of that power, not its completion. The later insertion of section 22-B, which separately fixed a time limit for passing orders after initiation, was treated as confirming that section 22-A governs initiation only. The contrary view, that the final revisional order must also be made within four years, was rejected. Case-Laws VAT and Sales Tax Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160635