https://www.taxtmi.com/caselaws?id=164424 Revisional power under section 57 of the Bombay Sales Tax Act, 1959 was confined to a three-year period for issuance of notice and a five-year period for passing the revisional order. On the stated facts, the notice and revisional action were taken beyond the statutory period counted from communication of the assessment order sought to be revised, so the revisional step was time-barred. Because limitation was dispositive, it was unnecessary to decide whether a second revision was otherwise maintainable or to answer the referred questions. The reference was returned without adjudication of those questions. en-us Fri, 16 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164424 Revisional power under section 57 of the Bombay Sales Tax Act, 1959 was confined to a three-year period for issuance of notice and a five-year period for passing the revisional order. On the stated facts, the notice and revisional action were taken beyond the statutory period counted from communication of the assessment order sought to be revised, so the revisional step was time-barred. Because limitation was dispositive, it was unnecessary to decide whether a second revision was otherwise maintainable or to answer the referred questions. The reference was returned without adjudication of those questions. Case-Laws VAT and Sales Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164424