https://www.taxtmi.com/caselaws?id=162122 The text states that the suo motu revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 is confined to an eight-year period from the end of the relevant financial year. It also states that the dealer's duty to preserve books and documents under section 41 and rules 61 and 62 is co-extensive with that same period. On that reasoning, the revisional authority cannot proceed on non-production of records or make a fresh revisional order after the statutory period expires. The impugned revision is described as having been initiated and decided beyond time, and therefore time-barred and without jurisdiction. en-us Wed, 07 Apr 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162122 The text states that the suo motu revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 is confined to an eight-year period from the end of the relevant financial year. It also states that the dealer's duty to preserve books and documents under section 41 and rules 61 and 62 is co-extensive with that same period. On that reasoning, the revisional authority cannot proceed on non-production of records or make a fresh revisional order after the statutory period expires. The impugned revision is described as having been initiated and decided beyond time, and therefore time-barred and without jurisdiction. Case-Laws VAT and Sales Tax Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162122