https://www.taxtmi.com/caselaws?id=307785 Penalty orders framed as review proceedings under the Bihar Electricity Duty Act were invalid because the statutory preconditions were not met: the Commissioner's prior written sanction was absent and the proceedings were initiated and concluded beyond the prescribed one-year limitation. The court rejected the attempt to characterise the orders as independent penalty orders, holding that their own terms showed they were review orders, and their legal nature could not be changed by later argument. As the foundational review orders were void, the connected revisional and tribunal orders also failed, and the assessees were entitled to restoration or adjustment of amounts recovered. en-us Wed, 04 Dec 2019 00:00:00 +0530 Sun, 07 May 2023 09:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307785 Penalty orders framed as review proceedings under the Bihar Electricity Duty Act were invalid because the statutory preconditions were not met: the Commissioner's prior written sanction was absent and the proceedings were initiated and concluded beyond the prescribed one-year limitation. The court rejected the attempt to characterise the orders as independent penalty orders, holding that their own terms showed they were review orders, and their legal nature could not be changed by later argument. As the foundational review orders were void, the connected revisional and tribunal orders also failed, and the assessees were entitled to restoration or adjustment of amounts recovered. Case-Laws Indian Laws Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307785