https://www.taxtmi.com/caselaws?id=164602 The revisional authority's refusal to act on an apparent error affecting determination of TSPP was not justified. Section 80 of the West Bengal Sales Tax Act, 1994 is not limited to cases where the Revenue identifies a mistake or where the error operates only against the Revenue; where a manifest error affecting the final result is brought to notice, the competent authority must examine the record and decide whether suo motu revision should be initiated. If revision is declined, the proviso to section 83 also requires consideration of review where statutory conditions are met. Failure to exercise a statutory power amounts to error, and the matter was directed to be considered on merits. en-us Tue, 20 Jan 2009 00:00:00 +0530 Mon, 28 Apr 2014 11:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164602 The revisional authority's refusal to act on an apparent error affecting determination of TSPP was not justified. Section 80 of the West Bengal Sales Tax Act, 1994 is not limited to cases where the Revenue identifies a mistake or where the error operates only against the Revenue; where a manifest error affecting the final result is brought to notice, the competent authority must examine the record and decide whether suo motu revision should be initiated. If revision is declined, the proviso to section 83 also requires consideration of review where statutory conditions are met. Failure to exercise a statutory power amounts to error, and the matter was directed to be considered on merits. Case-Laws VAT and Sales Tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164602