https://www.taxtmi.com/caselaws?id=309060 Revisional control over mutation entries must be exercised within a reasonable time, and a belated revision of a certified entry is beyond jurisdiction. Revenue authorities in RTS proceedings are also confined to the correctness of the mutation record and cannot test the validity of a transaction by applying another enactment; any challenge under that separate law must be decided by the authority empowered under it, after which the revenue record may follow. On these principles, cancellation of the mutation entries could not be sustained, and the impugned revision orders were quashed. en-us Fri, 19 Apr 1996 00:00:00 +0530 Wed, 09 Aug 2023 11:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309060 Revisional control over mutation entries must be exercised within a reasonable time, and a belated revision of a certified entry is beyond jurisdiction. Revenue authorities in RTS proceedings are also confined to the correctness of the mutation record and cannot test the validity of a transaction by applying another enactment; any challenge under that separate law must be decided by the authority empowered under it, after which the revenue record may follow. On these principles, cancellation of the mutation entries could not be sustained, and the impugned revision orders were quashed. Case-Laws Indian Laws Fri, 19 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309060