https://www.taxtmi.com/caselaws?id=164027 Review sanction under section 47 of the Bihar Finance Act, 1981 read with rule 32 of the Bihar Sales Tax Rules, 1983 must be exercised within a reasonable time and cannot remain open-ended merely because prior Commissioner's sanction is required after the ordinary twelve-month period. Applying that principle, the Court held that sanction granted more than three years after the relevant assessment years was time-barred, and the resulting review notices for 2002-03 and 2003-04 were quashed. The Court also treated the delayed review, initiated after refund claims were left unattended, as prima facie mala fide and without jurisdiction. Review proceedings for those years were invalidated, while the review for 2004-05 was sustained. en-us Fri, 31 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164027 Review sanction under section 47 of the Bihar Finance Act, 1981 read with rule 32 of the Bihar Sales Tax Rules, 1983 must be exercised within a reasonable time and cannot remain open-ended merely because prior Commissioner's sanction is required after the ordinary twelve-month period. Applying that principle, the Court held that sanction granted more than three years after the relevant assessment years was time-barred, and the resulting review notices for 2002-03 and 2003-04 were quashed. The Court also treated the delayed review, initiated after refund claims were left unattended, as prima facie mala fide and without jurisdiction. Review proceedings for those years were invalidated, while the review for 2004-05 was sustained. Case-Laws VAT and Sales Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164027