https://www.taxtmi.com/caselaws?id=163016 Section 46(4) of the Bihar Finance Act, 1981 was construed as conferring a broad suo motu revisional power on the Commissioner to examine the legality or propriety of "any order" passed in a proceeding under the Act, including appellate orders, unless expressly excluded. The wider supervisory power was distinguished from revision on application under the other sub-sections, and the legislative history supported this interpretation. The Court also held that, even without an express limitation period, suo motu revision must be initiated within a reasonable time; initiation about two years after communication of the appellate order was not unreasonable on the facts. en-us Wed, 19 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163016 Section 46(4) of the Bihar Finance Act, 1981 was construed as conferring a broad suo motu revisional power on the Commissioner to examine the legality or propriety of "any order" passed in a proceeding under the Act, including appellate orders, unless expressly excluded. The wider supervisory power was distinguished from revision on application under the other sub-sections, and the legislative history supported this interpretation. The Court also held that, even without an express limitation period, suo motu revision must be initiated within a reasonable time; initiation about two years after communication of the appellate order was not unreasonable on the facts. Case-Laws VAT and Sales Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163016