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2011 (1) TMI 1280 - HC - VAT and Sales TaxWhether when the assessment order was revised under section 21, the assessment order merged with that revisional order, therefore, the Additional Commissioner of Commercial Taxes had no jurisdiction to again revise the assessment order as it was not in existence at all? if the Additional Commissioner of Commercial Taxes is exercising his power under section 22, setting aside the order of revisional authority as well as the assessment order, he should have set aside the entire order and should have remitted the matter back to the assessing authority for denovo enquiry and for fresh assessment, he could not have made a restricted remand and decided the other issues? Held that:- It is not disputed that such a power is vested with the Additional Commissioner of Commercial Taxes. Therefore, when the revisional proceedings were initiated under section 22, revised order passed under section 21, the revision is maintainable and therefore, we do not see any substance in the said contention. In the instant case, in respect of the matter where material available on record and on undisputed facts, he has passed the orders which is final. On matters where he did not have sufficient material and enquiry was required, he has remanded the matter to the assessing officer for enquiry. Therefore, said conduct cannot be found fault with as it is well within his jurisdiction. Appeal dismissed.
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