https://www.taxtmi.com/caselaws?id=162869 The revisional power under the Karnataka Entry Tax Act is confined to the statutory order under revision and cannot be used to nullify a later assessment order passed by the assessing authority. A revisional authority may correct the order before it, but it cannot travel beyond that jurisdictional limit. An appellate remand made only because the assessee was denied an opportunity to produce books of account, and therefore to cure a breach of natural justice, is not an order prejudicial to the interests of the Revenue. The revision was therefore unsustainable, while liberty remained to pursue any other remedy available in law. en-us Thu, 22 Jun 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162869 The revisional power under the Karnataka Entry Tax Act is confined to the statutory order under revision and cannot be used to nullify a later assessment order passed by the assessing authority. A revisional authority may correct the order before it, but it cannot travel beyond that jurisdictional limit. An appellate remand made only because the assessee was denied an opportunity to produce books of account, and therefore to cure a breach of natural justice, is not an order prejudicial to the interests of the Revenue. The revision was therefore unsustainable, while liberty remained to pursue any other remedy available in law. Case-Laws VAT and Sales Tax Thu, 22 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162869