https://www.taxtmi.com/caselaws?id=765925 The revisional power under Section 15 of the Karnataka Tax on Entry of Goods Act, 1979 is confined to the jurisdiction expressly conferred by the provision and by the hierarchy of authorities. An assessment order passed by the Commercial Tax Officer could not be revised where it lay outside that permissible revisional chain, and the phrase "any proceedings" was not treated as authorising such revision. The impugned revisional order therefore could not stand. en-us Wed, 08 Jan 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765925 The revisional power under Section 15 of the Karnataka Tax on Entry of Goods Act, 1979 is confined to the jurisdiction expressly conferred by the provision and by the hierarchy of authorities. An assessment order passed by the Commercial Tax Officer could not be revised where it lay outside that permissible revisional chain, and the phrase "any proceedings" was not treated as authorising such revision. The impugned revisional order therefore could not stand. Case-Laws VAT / Sales Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765925