https://www.taxtmi.com/caselaws?id=200243 Section 49(3) of the Chhattisgarh VAT Act was construed to require the Commissioner's suo motu revisional order to be passed within one calendar year from initiation of proceedings. Initiation occurs when the authority applies its mind, forms the requisite opinion, and issues notice under Rule 61, not when notice is served or when the assessee appears. "Calendar year" was given its ordinary meaning of 1 January to 31 December, making the one-year limit mandatory. On that construction, the proceeding initiated on 14 July 2015 and the order dated 28 November 2016 was held to be within time and within jurisdiction. en-us Wed, 17 May 2017 00:00:00 +0530 Sat, 24 Mar 2018 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200243 Section 49(3) of the Chhattisgarh VAT Act was construed to require the Commissioner's suo motu revisional order to be passed within one calendar year from initiation of proceedings. Initiation occurs when the authority applies its mind, forms the requisite opinion, and issues notice under Rule 61, not when notice is served or when the assessee appears. "Calendar year" was given its ordinary meaning of 1 January to 31 December, making the one-year limit mandatory. On that construction, the proceeding initiated on 14 July 2015 and the order dated 28 November 2016 was held to be within time and within jurisdiction. Case-Laws VAT and Sales Tax Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200243