https://www.taxtmi.com/caselaws?id=167906 An officer validly designated under the Act could exercise revisional jurisdiction as the statutory definition of Commissioner covered the appointed authority and the notification extended that power to the Additional Excise and Taxation Commissioner. The phrase "at his own motion" was construed to mean the authority's own decision to initiate revision, not a requirement that the information must originate from the authority alone, so material received from subordinate sources was sufficient if independent prima facie satisfaction was formed. A challenge to the show-cause notice for non-disclosure of the basis was premature, and the writ court declined to quash it at the threshold because the merits of the alleged illegality had to be examined in the revision proceedings. en-us Fri, 02 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167906 An officer validly designated under the Act could exercise revisional jurisdiction as the statutory definition of Commissioner covered the appointed authority and the notification extended that power to the Additional Excise and Taxation Commissioner. The phrase "at his own motion" was construed to mean the authority's own decision to initiate revision, not a requirement that the information must originate from the authority alone, so material received from subordinate sources was sufficient if independent prima facie satisfaction was formed. A challenge to the show-cause notice for non-disclosure of the basis was premature, and the writ court declined to quash it at the threshold because the merits of the alleged illegality had to be examined in the revision proceedings. Case-Laws VAT and Sales Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167906