https://www.taxtmi.com/caselaws?id=163488 Suo motu revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 must be based on a reasoned finding, after enquiry, that the assessment is erroneous and prejudicial to the revenue. Where the revisional authority acts on mere suspicion, without properly examining the dealer's documents or recording a jurisdictional defect, the revision and consequent reassessment cannot be sustained. The note emphasises that factual issues such as the corrected broker's certificate, ownership, and alleged tax evasion require proper determination before revisional interference. en-us Mon, 18 Aug 2003 00:00:00 +0530 Thu, 03 Apr 2014 14:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163488 Suo motu revisional power under section 36(1) of the Assam General Sales Tax Act, 1993 must be based on a reasoned finding, after enquiry, that the assessment is erroneous and prejudicial to the revenue. Where the revisional authority acts on mere suspicion, without properly examining the dealer's documents or recording a jurisdictional defect, the revision and consequent reassessment cannot be sustained. The note emphasises that factual issues such as the corrected broker's certificate, ownership, and alleged tax evasion require proper determination before revisional interference. Case-Laws VAT and Sales Tax Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163488