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2016 (10) TMI 117 - MADRAS HIGH COURTValidity of order passed by Joint Commissioner of Commercial Taxes-III, exercising his power of suo motu revision under section 34 of the TNGST Act, 1959 - powers conferred on the Appellate Authority and the powers conferred on the Revisional Authority who has exercised the power of suo motu Revision - Held that: - the Statute gives very wide powers to the Appellate Authority in terms of sub-section (3) of Section 31 of the TNGST Act. The Appellate Authority can revise and re-write the order of assessment and whatever discretion which has been conferred on the Assessing Officer as well. The power of suo motu Revision conferred on the Joint Commissioner is exercisable for the purpose of safeguarding the interest of the Revenue under section 34 of the Act. The order passed by the Revisional Authority solely based upon the report of the Inspecting Officers could not have been a basis for disbelieving the stand taken by the petitioner before the Appellate Authority, which decision was arrived at based on the facts placed before the Appellate Authority. Further, the Revisional Authority does not dispute the factual position and if such is the case, no case has been made out for reviewing the order passed by the Appellate Authority. An appeal ought to have been filed before the Special Tribunal - at the time when the Writ Petition was filed there was no Appellate Tribunal and therefore, the petitioner has approached the Court - the Writ Petition is pending from 2004, matter not relegated to the Tribunal - writ petition allowed - decided in favor of appellant.
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