https://www.taxtmi.com/caselaws?id=354132 A revisional power under the Orissa Sales Tax Rules was construed as a composite process requiring both initiation and completion within the prescribed three-year period. The Court held that Rule 80, read with section 23(4)(a), does not permit the Commissioner merely to call for records within time and pass the final revisional order later. That reading would undermine finality and certainty in tax proceedings. On this construction, a revisional order made beyond three years from the order sought to be revised is barred by limitation and liable to be quashed, along with any appellate order affirming it. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 19 Jan 2018 08:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354132 A revisional power under the Orissa Sales Tax Rules was construed as a composite process requiring both initiation and completion within the prescribed three-year period. The Court held that Rule 80, read with section 23(4)(a), does not permit the Commissioner merely to call for records within time and pass the final revisional order later. That reading would undermine finality and certainty in tax proceedings. On this construction, a revisional order made beyond three years from the order sought to be revised is barred by limitation and liable to be quashed, along with any appellate order affirming it. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354132