https://www.taxtmi.com/caselaws?id=162219 Under section 46(4) of the Bihar Finance Act, 1981, the Commissioner's revisional power is broad enough to call for and examine records to test the legality or propriety of an assessment order. That power is not confined by the fact that the same records were also before the authority in another administrative capacity, and the source from which the alleged illegality is noticed does not limit jurisdiction. Because section 46(5) contemplates hearing before revision, the Joint Commissioner could examine the assessment order despite the refund matter being before him for counter-signing and validly remand the assessment. en-us Thu, 08 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162219 Under section 46(4) of the Bihar Finance Act, 1981, the Commissioner's revisional power is broad enough to call for and examine records to test the legality or propriety of an assessment order. That power is not confined by the fact that the same records were also before the authority in another administrative capacity, and the source from which the alleged illegality is noticed does not limit jurisdiction. Because section 46(5) contemplates hearing before revision, the Joint Commissioner could examine the assessment order despite the refund matter being before him for counter-signing and validly remand the assessment. Case-Laws VAT and Sales Tax Thu, 08 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162219