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2013 (12) TMI 1078 - MADHYA PRADESH HIGH COURTJurisdiction of Commissioner - Suo motu power of revision - Invocation of power u/s 47 - Held that:- Commissioner on his own motion may call for the record of the proceeding in which any order was passed by any officer specified in clauses (c) to (f) of sub-section (1) of Section 3. This provision further provides that the Commissioner after affording an opportunity of being heard to the dealer, may pass such order thereon, not being an order prejudicial to the dealer within a period of six months from the date of initiation of proceedings. Meaning thereby, that such powers can be exercised by the Commissioner on his own motion and not at the instance of the dealer. It is not in dispute that against original assessment order, Annexure-P/2, dated 31-01-2012, the remedy of filing an appeal under Section 46 of the VAT Act was available to the petitioner. Apart from this, there is also statutory provision of preferring a second appear, but it appears that the petitioner has not invoked the statutory remedy of appeal against the impugned order, but had moved an application before the Commissioner invoking suo motu powers of revision. When remedy of filing an appeal against the impugned order is provided, the petitioner ought to have availed the said remedy, however bypassing the statutory remedy of appeal the petitioner had approached the Commissioner seeking suo motu power of revision, which in the peculiar facts and circumstances of the case, has rightly been declined by the Commissioner - No merit in petition - Decided against Appellant.
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