SWASTIK OIL MILLS LTD. vs H. B. MUNSHI, DEPUTY COMMISSIONER OF SALES TAX,BOMBAY

The Supreme Court held that under the Bombay Sales Tax Act, 1953, the Deputy Commissioner has the authority to revise orders based on the correctness and legality of the original order, even if it requires additional inquiry. The Court clarified that the revision powers are not limited to existing records and can be exercised to ensure proper application of law. The Court upheld the High Court's dismissal of the appellant's petition, affirming that the notice issued was valid and not time-barred under Section 31 of the Bombay Sales Tax Act, 1953.