https://www.taxtmi.com/caselaws?id=241413 Section 47 of the M.P. VAT Act, 2002 vests suo motu revisionary power in the Commissioner and does not permit an assessee to invoke that power by application. Where the original assessment order was appealable under Section 46, the assessee was required to pursue the statutory appeal rather than bypass that remedy and seek revision. The cited Punjab and Haryana decision did not assist because the statutory scheme here specifically provided an appellate route against the assessment order. The application for suo motu revision at the assessee's instance was therefore not maintainable, and the refusal to entertain it was upheld. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241413 Section 47 of the M.P. VAT Act, 2002 vests suo motu revisionary power in the Commissioner and does not permit an assessee to invoke that power by application. Where the original assessment order was appealable under Section 46, the assessee was required to pursue the statutory appeal rather than bypass that remedy and seek revision. The cited Punjab and Haryana decision did not assist because the statutory scheme here specifically provided an appellate route against the assessment order. The application for suo motu revision at the assessee's instance was therefore not maintainable, and the refusal to entertain it was upheld. Case-Laws VAT and Sales Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241413