https://www.taxtmi.com/caselaws?id=287647 Revisional power under Section 15 of the General Sales Tax Act was held to be constrained by the same limitation that governed action for escaped turnover under Rule 33. The Court read the revisional authority's power as time-bound to the three-year period counted from the end of the assessment year, because the assessing officer could not act under Rule 33 after that period had expired. The limitation was treated as applying only to escaped turnover cases and not beyond that context. A revisional order passed after expiry of the prescribed period was therefore without authority and time-barred. en-us Tue, 13 Jul 1965 00:00:00 +0530 Fri, 24 Apr 2020 14:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287647 Revisional power under Section 15 of the General Sales Tax Act was held to be constrained by the same limitation that governed action for escaped turnover under Rule 33. The Court read the revisional authority's power as time-bound to the three-year period counted from the end of the assessment year, because the assessing officer could not act under Rule 33 after that period had expired. The limitation was treated as applying only to escaped turnover cases and not beyond that context. A revisional order passed after expiry of the prescribed period was therefore without authority and time-barred. Case-Laws VAT and Sales Tax Tue, 13 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287647