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1976 (3) TMI 177 - SC - VAT and Sales TaxWhat is the scope of the suo motu power under section 32 of the Act? Whether the Deputy Commissioner rightly refused to exercise discretion under section 32 of the Act in favour of the appellants? Held that:- Appeal dismissed. The suo motu power of revision of the Deputy Commissioner is of wide amplitude and can be exercised in favour of the revenue as well as the taxpayer in order to correct any error or illegality committed by the assessing authority in his order of assessment. The Deputy Commissioner rightly refused to exercise his revisional jurisdiction in favour of the appellants and the High Court was right in reversing the order of the Appellate Tribunal in so far as it related to the appellants' claim to the aforesaid exemption.
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