TMI Blog2003 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... he powers under section 11 of the Act. As there was some delay on the part of the petitioner in submitting his reply to the aforesaid notices, the concerned authority proceeded to finalise the proposed reassessments and accordingly levied tax on the petitioner. Against the aforesaid orders of reassessment, the petitioner filed appeals under the provisions of the Act and as the appeals were not entertained without necessary pre-deposit of tax, he had invoked the writ jurisdiction of this Court by instituting a writ proceeding registered as Civil Rule No. 5360 of 1979. 2.. On the basis of the orders passed by this Court directing the petitioner to deposit 50 per cent of the tax assessed along with interest, the appeals were entertained by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the suo motu powers of revision and in so far as the present case is concerned, the relevant pre-conditions would be that the order sought to be revised in exercise of suo motu power by the Commissioner of Tax must be both "erroneous and prejudicial to the interest of revenue". The expressions "erroneous" and "prejudicial to the interest of revenue" carry a specific and definite connotation which has been interpreted by a division Bench judgment of this Court in the case of Rajendra Singh v. Superintendent of Taxes [1990] 79 STC 10; (1990) 1 GLR 449. This Court while interpreting the said expressions in the context of the pari materia provisions of the Tripura Sales Tax Act, 1976, has held that to invoke the suo motu power of revision both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assistant Commissioner of Taxes (Appeals), Jorhat, was in his view not a correct order for which reason the said authority has construed the same to be erroneous. Nothing has been disclosed in the affidavit filed as to what jurisdictional error has crept into the said order dated December 23, 1989 so as to make the same amenable to correction in exercise of suo moto powers under section 36(1). No records to the above effect has also been placed before the Court. The satisfaction that the order sought to be revised is erroneous and prejudicial to the interest of the revenue has to be reached by the Commissioner and not by this Court. In the absence of any such satisfaction, on the ratio of the law laid down by this Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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