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2013 (3) TMI 591 - KARNATAKA HIGH COURTPower of Additional Commissioner of Commercial Taxes to suo motu revision, when once the assessment order is merged with the order of the first revisional authority - Held that:- When once the Joint Commissioner of Commercial Taxes initiated suo motu proceedings under section 63A of the Act against the order passed by the assessing authority and after consideration of the said order on the merits, dropped the proceedings, the order of assessing authority has merged with the order of the first revisional authority. Under section 64(1) of the Act, the Additional Commissioner of Commercial Taxes has power to revise the said order of the first revisional authority suo motu, before he could set aside that order, he must record a finding that the said order is not only erroneous, but also prejudicial to the interest of the Revenue. It is only then, he gets jurisdiction to interfere with the order and pass orders either on merits or set aside the order and remand the matter back for fresh disposal. In the entire order, there is no finding recorded by the Additional Commissioner of Commercial Taxes that the order passed by the first revisional authority is erroneous and prejudicial to the interest of the Revenue, on the contrary, he has looked into the order passed by the assessing authority and has pointed out the errors committed by the said authority. For that reason, he has set aside the order passed by the first revisional authority which is patently wrong. In that view of the matter, the only proper course to do justice is to set aside the said order and remand the matter back to the revision authority to consider the case on the merits keeping in mind the scope of suo motu revision and observations made in this order.
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