https://www.taxtmi.com/caselaws?id=161821 Where the Bihar Finance Act, 1981 prescribed no limitation period for filing a revision, the revisional authority could not reject the revision solely as delayed without a statutory basis. The explanation offered for the late filing-that the relevant form became available only later and that the responsible employee was seriously ill-was not doubted, and the delay was not shown to be unreasonable on that record. The rejection of the revision on delay was therefore unsustainable, and the matter was remitted for fresh consideration on merits in accordance with law. en-us Fri, 25 Apr 2003 00:00:00 +0530 Fri, 07 Feb 2014 14:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161821 Where the Bihar Finance Act, 1981 prescribed no limitation period for filing a revision, the revisional authority could not reject the revision solely as delayed without a statutory basis. The explanation offered for the late filing-that the relevant form became available only later and that the responsible employee was seriously ill-was not doubted, and the delay was not shown to be unreasonable on that record. The rejection of the revision on delay was therefore unsustainable, and the matter was remitted for fresh consideration on merits in accordance with law. Case-Laws VAT and Sales Tax Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161821