https://www.taxtmi.com/caselaws?id=166418 Under the Tamil Nadu General Sales Tax Act, a suo motu revision by the Joint Commissioner was challenged as time-barred and beyond jurisdiction. The notice initiating revision was issued within five years of the appellate order sought to be revised, and the statutory prohibition against initiating revision after five years was therefore not triggered. The objection that the revisional order was non est for delay failed, and the revision was treated as within time. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 25 Sep 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166418 Under the Tamil Nadu General Sales Tax Act, a suo motu revision by the Joint Commissioner was challenged as time-barred and beyond jurisdiction. The notice initiating revision was issued within five years of the appellate order sought to be revised, and the statutory prohibition against initiating revision after five years was therefore not triggered. The objection that the revisional order was non est for delay failed, and the revision was treated as within time. Case-Laws VAT and Sales Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166418