https://www.taxtmi.com/caselaws?id=434889 Suo motu revision under the Odisha Entry Tax Act cannot proceed where the reassessment order is already under pending appeal, because the statute bars revision once the order has been made the subject of appellate proceedings. The text also states that revision must be completed within the prescribed five-year period from the date of the order sought to be revised; initiation after expiry of that period is time-barred. The commentary therefore treats concurrent appellate and revisional action as impermissible and emphasises finality within the statutory limitation period. en-us Thu, 02 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434889 Suo motu revision under the Odisha Entry Tax Act cannot proceed where the reassessment order is already under pending appeal, because the statute bars revision once the order has been made the subject of appellate proceedings. The text also states that revision must be completed within the prescribed five-year period from the date of the order sought to be revised; initiation after expiry of that period is time-barred. The commentary therefore treats concurrent appellate and revisional action as impermissible and emphasises finality within the statutory limitation period. Case-Laws VAT and Sales Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434889