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1965 (2) TMI 83 - SC - VAT and Sales TaxWhether the time limit under sub-rule (2) of rule 39 of the Bihar Sales Tax rules, 1949, for review has expired? Held that:- Appeal dismissed. The Commissioner can review his own order without the limit of time and it is for the Commissioner, after the expiry of 12 months, to determine whether review should or should not take place in other cases. The free power is curtailed by the passage of a year in respect of not the initiation but of the making of the order of review. In the present case, as the Commissioner has himself moved for review, the requirements of sub- rule (2) as also of sub-rule (3) are fully satisfied and express consent is also available if the order is required to be reviewed.
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