1986 (3) TMI 310

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....nce under section 61(1) of the Bombay Sales Tax Act, 1959. The following question has been referred to us: "Whether the Tribunal was correct in law in holding that the Assistant Commissioner of Sales Tax was not competent to revise the order of assessment for the period from 1st January, 1963, to 31st December, 1963, passed on 11th October, 1966, after the expiry of two years from the date of p....

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....er dated 23rd January, 1970, the Assistant Commissioner revised the assessment order. 3.. In view of our judgment in Sales Tax Reference No. 27 of 1980 (Siemens India Ltd. v. State of Maharashtra [1986] 62 STC 40) and for reasons set out therein since the notice of suo motu revision (which was issued on 5th December, 1969, and served on 10th December, [1969] was prior to the amendment of sectio....