https://www.taxtmi.com/caselaws?id=171975 Statutory suo motu revisional power described as exercisable "at any time" is not unlimited; absent an express limitation period, it must be exercised within a reasonable time, assessed on the facts and circumstances, especially where delay disturbs settled rights or later proceedings have attained finality. Fraud, if properly pleaded and proved, may justify action from the date of discovery, but only on an adequate record. The commentary also notes that validation certificates issued by the Tahsildar were not invalid merely because a later ceiling regime existed, and that cancellation was sustained on the facts where fraud was specifically established. en-us Tue, 19 Aug 2003 00:00:00 +0530 Mon, 21 Dec 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171975 Statutory suo motu revisional power described as exercisable "at any time" is not unlimited; absent an express limitation period, it must be exercised within a reasonable time, assessed on the facts and circumstances, especially where delay disturbs settled rights or later proceedings have attained finality. Fraud, if properly pleaded and proved, may justify action from the date of discovery, but only on an adequate record. The commentary also notes that validation certificates issued by the Tahsildar were not invalid merely because a later ceiling regime existed, and that cancellation was sustained on the facts where fraud was specifically established. Case-Laws Indian Laws Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171975