1981 (11) TMI 169

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..... s the same. In both these petitions, a notice suo motu issued under section 21(1) of the Punjab General Sales Tax Act (hereinafter referred to as the Act) is sought to be challenged on the sole ground that the revisional authority purporting to act under section 21(1) of the Act has no jurisdiction to reopen the assessment on the basis of the material which was not before the Assessing Authority o .....

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..... well-settled by now that under the provisions of section 21(1) of the Act, the revisional authority can call for the records of any proceedings for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made thereunder or may pass such order as it may deem fit. The jurisdiction vested in the revisional authority is confined to only the material which was be .....

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..... pleaded that the revisional authority shall pass its order only on the material which was before the Assessing Authority. In view of what has been stated above, the revisional authority is directed to proceed in accordance with law so as not to take any material into consideration which material was not on the record of the case when the assessment order was passed. Keeping these observations in .....

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