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1997 (9) TMI 516 - SC - VAT and Sales TaxWhether the Commissioner of Sales Tax, suo motu can revise under clause (a) of sub-section (4) of section 23 of the Orissa Sales Tax Act read with rule 80 of the Orissa Sales Tax Rules an appellate order passed by the Assistant Commissioner of Sales Tax? Held that:- Appeal allowed. In the absence of any expressed provisions, no limitation on suo motu power of the Commissioner to revise an appellate order can be implied. Accordingly hold that the provisions of proviso to sub-section (4)(a) of section 23 of the Act do not prohibit the Commissioner to exercise suo motu revisional power to revise an appellate order. The High Court fell in error in quashing the impugned notices and allowing the writ petition of the respondent herein.
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