TMI Blog1994 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... rt and STAT are set aside and the orders of the Deputy Commissioner is restored. But in the circumstances, there shall be no order as to costs. - Civil Appeal No. 2798 of 1986 - - - Dated:- 13-4-1994 - RAMASWAMY K. AND VENKATACHALA N. JJ. C. Seetharamiah, Senior Advocate (T.V.S.N. Chari, Ms. Promila Choudhury and Nikhil Nayar, Advocates, with him), for the appellant. -------------------------------------------------- ORDER Civil Appeal No. 2798 of 1986 is taken on board. These two appeals relate to different assessments under the Andhra Pradesh General Sales Tax Act, 1957 (Act No. 6 of 1957), for short "the Act". The respondent-assessee is a registered dealer carrying on business in groundnut oil seeds and cot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d April 4, 1985, dismissed them in limine. Thus these appeals by special leave. The primary question in these cases is whether a revision under section 20(2) is maintainable at the instance of the assessee. Section 20 provides at the relevant time thus: "20. Revision by Commissioner of Commercial Taxes and other prescribed authorities.-(1) The Commissioner of Commercial Taxes may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section (2) of this section Substituted for the words "for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of such pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself has given a right to the dealer to object to an order passed or proceeding recorded under the Act, which is prejudicial to him, by filing an appeal against such order, under section 14 or section 19 or section 21 or a revision under section 20(2) of the Act to the Appellate Tribunal. As stated earlier, against the original order an appeal shall lie to the appellate authority within a period of 30 days from the date of the receipt of the notice served on the dealer and a further appeal to the Appellate Tribunal. The order under section 20(1) could also be appealable again to the STAT by the aggrieved dealer and a further revision under section 23 to the High Court under the Act. Thus, the Act has given right and remedy of appeal or a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (4) of section 5. (2) On receipt of the record the Commissioner may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such orders thereon as he thinks fit: Provided that he shall not pass any order prejudicial to an assessee without hearing him or giving him a reasonable opportunity of being heard." When the matter was carried in appeal, the Judicial Committee, which considered the scope and ambit of suo motu power of the Commissioner under section 33 of the Income-tax Act, held thus: "The fallacy implicit in this question has been made clear in the discussion of the first two questions. It assumes that section 33 creates a right in the assessee. In their Lordships' opinion it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner under section 33, can only be said to be prejudicial to the assessee when he is, as a result of it, in a different and worse position than that in which he was placed by the order under review. If the assessee has a complaint against any assessment or order made by a subordinate officer, he has the appropriate and specific remedy which the Act provides. The Commissioner may act under section 33, with or without the invitation of the assessee; if he does so without invitation, it is clear that, if he does nothing to worsen the position of the assessee, the latter can acquire no right; the review may be a purely departmental matter of which the assessee knows nothing. If, on the other hand, the Commissioner acts at the invitation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee as provided for in the Act and in no other way. The assessee cannot invoke the suo motu power of the authorities under section 20. Any order validly made does not become void or illegal by subsequent declaration of law. The suo motu power was conferred on higher authorities to correct errors of law or to correct improper or irregular procedure or illegality in the procedure, to safeguard the interests of the revenue, as there was no express power given to the State, to file an appeal against order of assessment. The Tribunal had placed reliance on the decision of another Division Bench reported in State of A.P. v. Lalitha Oil Mills [1978] 42 STC 169. In that case following the decision of this Court in Sri Venkateswara Rice, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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