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TMI Blog1954 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1949, and then revised it on 10th March, 1950, because he was of the view that some turnover had escaped assessment when it was first made. Against that order dated 10th March, 1950, the assessee preferred an appeal to the Commercial Tax Officer, who dismissed that appeal on 10th May, 1951, confirming the revised order of the Deputy Commercial Tax Officer. The Amending Act of 1951, which gave a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tirunelveli, cited above, (that is, the order dated 10th March, 1950) is held to be illegal it is hereby cancelled." In paragraph 3 the Deputy Commissioner called upon the assessee to show cause why the tax payable by him should not be assessed on a turnover, the estimate of which was furnished. Eventually the Deputy Commissioner passed orders accepting the figure of the Deputy Commercial Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Section 12A(1) of the Act gives the assessee a right of appeal against an order relating to the assessment passed by the Deputy Com- missioner suo motu under Section 12, sub-section (2). The Appellate Tribunal was of the view that the order passed by the Deputy Commis- sioner on 28th November, 1951, was not an order of assessment passed by the Deputy Commissioner suo motu but an order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s notice that what he purported to do eventually on 28th November, 1951, was only on the basis of the revision petition preferred to him by the assessee and not on what he could take up himself suo motu on the material placed before him. The learned Government Pleader contended that the powers of the Deputy Commissioner under clauses (i) and (ii) of Section 12(2) are mutually exclusive, and that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ec- tion (ii) of Section 12(2) are not mutually exclusive. In this case, the Deputy Commissioner purported to act suo motu, and in fact, he did act suo motu in making the final assessment. We therefore set aside the order of the Tribunal and hold that the appeals are maintainable. We direct the Appellate Tribunal to take the appeals on file and dispose them of according to law. There will, how- e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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