TMI Blog1994 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing authority-the Additional Assistant Commissioner of Commercial Taxes (Assessments), Mysore. But the Deputy Commissioner of Commercial Taxes (Appeals), Mysore Division, Mysore, who heard the appeal of the assessee took the view that M/s. Wood Resins, Mysore, from whom goods are purchased by the assessee, is found to be situated within the local limits of Mysore Corporation and hence the exemption was allowed on the said purchases on the plea that the said purchases are made within the local limits of Mysore Corporation. 2.. The Joint Commissioner of Commercial Taxes (Legal), Karnataka, Bangalore, took the order of the Deputy Commissioner of Commercial Taxes (Appeals), Mysore Division, Mysore, in suo motu revision under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view that certificate, the Additional Commissioner came to the conclusion that as the appellant was purchasing these goods from a factory outside the limits of local area, it was liable to pay entry tax on these goods. Consequently, the order of the Deputy Commissioner was set aside and the assessment order passed by the assessing authority was restored. It is this order which is brought under challenge in this appeal under section 16 of the Act. 4.. At the outset, the learned counsel for the appellant submitted that the Additional Commissioner had no jurisdiction under section 15 of the Act to pass any revisional order-firstly on the ground that the Deputy Commissioner of Commercial Taxes (Appeals), was not subordinate to him and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. It becomes at once clear that section 14 though gives right of appeal to the Tribunal, does not in any way cut down the powers of revision given under section 15 of the Act if it is found that the orders are prejudicial to the Revenue. That is a suo motu power which operates independently and apart from section 14. In fact the Full Bench decision of this Court to which assessee himself made a reference before the Additional Commissioner in the case of Mohamed Sumiullah [1986] 61 STC 107 while considering section 22-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). He is obviously an officer who is higher in hierarchy when compared to Deputy Commissioner. Additional Commissioner is also defined to mean Joint Commissioner as per section 22-A of the Karnataka Sales Tax Act, 1957. Whether any person is a Joint Commissioner or Additional Commissioner, he is an authority who is different and higher than the Deputy Commissioner and is placed at par with the Commissioner. Under these circumstances, therefore, it must be held that either the Commissioner or Additional Commissioner or Joint Commissioner, as the case may be, being a higher officer when compared to the Deputy Commissioner, can exercise the powers under section 15 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires is if the order of the appellate authority is found to be prejudicial to the Revenue, then after following the procedure laid down therein, the Revisional Commissioner or the Joint Commissioner, if necessary, may stay the operation of such order for such period as he deems necessary and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, may pass appropriate orders. It is not that the Revisional Commissioner cannot hold further inquiry into the matter in issue. Under these circumstances, no fault can be found in the procedure followed by the Additional Commissioner in collecting further information in this connection. Then it was submitted that the certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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