https://www.taxtmi.com/caselaws?id=162383 The Commissioner's revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 is supervisory in nature and extends to any assessment order that is erroneous and prejudicial to the Revenue. That power is not excluded merely because the assessment was made in compliance with directions of the appellate authority, since the Deputy Commissioner of Taxes (Appeals) is only an authority assisting the Commissioner and not a tribunal or court. Rule 7(iii-a) was treated as procedural and consistent with the statutory scheme. Accordingly, the challenge to the revision notice failed and the notice was held to be within jurisdiction. en-us Thu, 02 Dec 2004 00:00:00 +0530 Tue, 25 Feb 2014 17:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162383 The Commissioner's revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 is supervisory in nature and extends to any assessment order that is erroneous and prejudicial to the Revenue. That power is not excluded merely because the assessment was made in compliance with directions of the appellate authority, since the Deputy Commissioner of Taxes (Appeals) is only an authority assisting the Commissioner and not a tribunal or court. Rule 7(iii-a) was treated as procedural and consistent with the statutory scheme. Accordingly, the challenge to the revision notice failed and the notice was held to be within jurisdiction. Case-Laws VAT and Sales Tax Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162383