1972 (9) TMI 29 - HC - Income Tax

Madras Sales of Motor Spirits Taxation Act, 1939 - whether, under section 25 of the Madras Sales of Motor Spirit Taxation Act, 1939, the power of the Board of Revenue could be invoked on an application or it is confined to the Board itself invoking the power suo motu

Summary

The High Court of Madras held that the power of revision under section 25 of the Madras Sales of Motor Spirit Taxation Act, 1939, can be invoked either suo motu or on an application by an aggrieved party. The court allowed the writ petition, directing the Board of Revenue to reconsider the matter in accordance with the law. Another related petition was dismissed as unnecessary.