GURBAKSH SINGH vs UNION OF INDIA & OTHERS

The Supreme Court held that under the Bengal Finance (Sales Tax) Act, 1941, there is no prescribed limitation period for the exercise of revisional powers by the Commissioner under Section 20(3). The Court clarified that the limits of the revisional power are similar to those of the appellate authority, and the absence of a specific time frame for the exercise of such powers means that appeals and revisions can be made without being bound by the four-year limitation. The Court dismissed the appeals, affirming the validity of the assessment orders made by the Sales Tax officer and the Commissioner.