https://www.taxtmi.com/caselaws?id=199540 A dismissal of a revision petition as time-barred does not amount to a decision on merits, so it does not trigger merger or make the revisional authority functus officio. The Director could therefore later invoke suo motu revisional power over the same settlement order. Even so, a suo motu revisional power with no express limitation must be exercised within a reasonable time, and delay remains a relevant factor. Because the delay required closer scrutiny, the suo motu order could not stand without further consideration before the Commissioner of Land Revenue on the issue of delay and propriety. en-us Thu, 02 Jul 1987 00:00:00 +0530 Tue, 06 Mar 2018 14:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199540 A dismissal of a revision petition as time-barred does not amount to a decision on merits, so it does not trigger merger or make the revisional authority functus officio. The Director could therefore later invoke suo motu revisional power over the same settlement order. Even so, a suo motu revisional power with no express limitation must be exercised within a reasonable time, and delay remains a relevant factor. Because the delay required closer scrutiny, the suo motu order could not stand without further consideration before the Commissioner of Land Revenue on the issue of delay and propriety. Case-Laws Indian Laws Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199540