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TMI Blog1995 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 57 of the Bombay Sales Tax Act, 1959, was the Tribunal justified in holding that the expression 'call for and examine the record of any order passed under this Act' appearing in section 57 of the Act includes the books of account of the dealer on the basis of which returns are filed?" 2.. The assessee carries on the business of selling and supplying kirana goods, sago, dry fruits, groundnuts, copra, etc., on wholesale basis. He is registered as a dealer under the Bombay Sales Tax Act, 1959 ("the Act") as well as the Central Sales Tax Act, 1956 ("the Central Act"). During the period November 1, 1978 to October 21, 1979, he maintained books of account, records and documents, such as cash book, ledger, sale bills, purchase bills, purchase register and furnished monthly returns of his turnover to the sales tax authorities as required under the law. He was assessed for this period by the Sales Tax Officer, Jalgaon, both under the Bombay Act and the Central Act, by his orders of assessment dated February 18, 1981. He was also assessed for the subsequent period October 22, 1979 to November 7, 1980, by orders of assessment dated September 30, 1981. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n determining the taxable sales and assessing the tax due from the assessee. He was of the clear opinion that glaring impropriety had been committed by the Sales Tax Officer in passing the orders of assessment for the periods in question without taking into account such imports and purchases from unregistered dealers. He also noticed mis-classification of taxable imports and purchases from unregistered dealers, which too resulted in erroneous orders being passed by the Sales Tax Officer to the prejudice of Revenue. He therefore passed revisional order under section 57(1)(a) of the Act and modified the orders of assessment passed by the Sales Tax Officer for all the periods under consideration. This resulted in an additional demand for a sum of Rs. 12,29,805 on account of tax in respect of all the periods under revision. While passing the order in the revision proceedings, the revisional authority also found that the assessee had conceded that he had failed to furnish the particulars of certain transactions and furnished inaccurate particulars of certain other transactions liable to tax. He, therefore, imposed penalty upon the assessee under section 36(2)(c) of the Act after giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ambit of the power of the revisional authority. In other words, whether the revisional authority has to confine itself to the records maintained by the assessing officer or it can also examine the books of account, documents, etc., which were produced before such authority at the time of passing the order which is sought to be revised. Some ancillary issues would also require consideration. So far as the scope, content and ambit of the revisional jurisdiction is concerned it is well-settled by the decision of the Supreme Court in Ram Kanai Jamini Ranjan Pal Pvt. Ltd. v. Member, Board of Revenue [1976] 38 STC 1, that it varies from statute to statute and it is difficult to make general observations in regard thereto. It is, therefore, necessary to peruse section 57 of the Act, which confers revisional power on the Commissioner. The material part of section 57, relevant for the present purpose, is clause (a) of sub-section (1) which reads as follows: "57. Revision.-(1) Subject to the provisions of section 56 and to any rules which may be made in this behalf, (a) the Commissioner may, of his own motion, call for and examine the record of any order passed (including an order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 57(1)(a) of the Act. The expression "record of the order" has not been defined in the Act or the Rules made thereunder. The word "record" also, finds place in section 62 of this Act, which empowers the Commissioner to rectify, on his own motion, any mistake apparent from the record. Similar expression also appears in sections 154 and 263 of the Income-tax Act, 1961, which deal with power of rectification is mistake apparent from the record and power of suo motu revision respectively. But there also, it has not been defined. This expression has however, been interpreted by the courts from time to time and it has been held that the word "record" is a word of wide import and takes within its sweep not only the order passed or papers or materials in the file of the subordinate authority, but the entire evidence and documents which were before the subordinate authority at the time of passing the order which is subject-matter of revision. Reference may be made in this connection to a decision of the Gauhati High Court in Sri Pankaj Kumar Dasgupta v. State of Tripura [1990] 79 STC 409. In that case, dealing with the expression "record" appearing in section 12 of the Tripura Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escaped assessment or has been assessed at a lower rate of tax. In that case, section 35 will be attracted and not section 57. It will not be open to the Commissioner in such a case to exercise his revisional powers under section 57(1)(a) of the Act to examine the materials or evidence or documents which have come to light after completion of the assessment with a view to rectifying the order of the subordinate authority. The proper remedy available to the Revenue in such a case, might be the exercise of powers of reassessment under section 35 of the Act. But, where without taking into consideration any new material or evidence, the revisional authority finds from the "records of the order" which, as stated above, would mean and include all evidence, documents, books of account, etc., which were before the assessing officer at the time of passing of the order in question, that the said order calls for interference either because it is erroneous, improper or illegal or for any other reasons, it would be open to him to exercise powers under section 57(1)(a) of the Act and to revise the order of the subordinate authority after giving an opportunity of hearing to the assessee as conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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