https://www.taxtmi.com/caselaws?id=163879 The amended revisional power under section 46(4) of the Bihar Finance Act is confined to orders that are erroneous and prejudicial to the interests of Revenue; that requirement is mandatory and cannot be diluted by interpretation. The commentary also notes that a statutory appeal may validly be regulated by pre-deposit conditions, and the separate limitation on suo motu revision does not amount to hostile discrimination or violate Articles 14, 19(1)(g) or 300A. en-us Fri, 28 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163879 The amended revisional power under section 46(4) of the Bihar Finance Act is confined to orders that are erroneous and prejudicial to the interests of Revenue; that requirement is mandatory and cannot be diluted by interpretation. The commentary also notes that a statutory appeal may validly be regulated by pre-deposit conditions, and the separate limitation on suo motu revision does not amount to hostile discrimination or violate Articles 14, 19(1)(g) or 300A. Case-Laws VAT and Sales Tax Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163879