TMI Blog2009 (11) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner to direct the Joint Commissioner how he has to exercise his revisional power, when such power is vested in him under section 22A of the Act. In the circumstances, we are of the opinion that point No. 1 has to be answered against the assessee by holding that both the Joint Commissioner as well as the Commissioner of Commercial Taxes can exercise their powers under different provisions of law. So far as purchase of black pepper is concerned, the order of the Commissioner is mainly based on the note sheet maintained by the assessing officer while passing the order of assessment. Based on such note, the revisional authorities are not expected to reverse the findings of the assessing officer. It is for the assessing officer as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local unregistered dealer and liable for purchase tax at five per cent and turnover tax at 1.5 per cent. Accordingly, the revision petition was disposed of holding that the assessee has to pay the tax as stated above. Challenging the said order, the present appeal is filed. Two questions are raised before this court, which are hereunder: (1) Whether the Commissioner is justified in invoking section 22A(2) of the Act, when such a revisional power is also vested with the Joint Commissioner. (2) Whether the Commissioner was justified in holding that the black pepper purchased by the appellant from the unregistered dealer from outside the State of Karnataka and purchases made within the State of Karnataka? We have heard learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own motion call for and examine the record of any proceeding under section 20 or section 21 of this Act and if he considers that any order passed therein by any officer who is not above the rank of a (Joint Commissioner), is erroneous in so far as it is prejudicial to the interests of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. Relying on the said provision, he cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, the order passed by the revisional authority is on the face of record is illegal and not based on proper appreciation of the documents produced by the assessee before the assessing officer. In the circumstances, he requests the courts to set aside the order passed by the Commissioner of Commercial Taxes under section 22A of the Act and allow the appeal. He further contends that the black pepper purchased by the assessee has been exported. Therefore, the question of reopening the same does not arise for consideration. Per contra, the Government Pleader submits that the Commissioner is justified in exercising his powers vested under section 22A of the Act. According to him, the revisional powers vested under the Act, can be exercised ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... canvassed by Mr. Gandhi has to be negatived, as he does not dispute the concurrent powers vested under the Act to revise the order of assessment both by the Joint Commissioner and the Commissioner of Commercial Taxes. When such powers are granted to two officers, it is open for any one of the officers to revise the order of assessment. However, it is found that the order of the assessment is prejudicial to the interest of the State. As rightly pointed out by the learned Government Pleader, virus under section 22A of the Act, is not questioned by the assessee herein, and hence, it is difficult for us to accept the arguments advanced by the learned counsel for the appellant. In the event, the Joint Commissioner has failed to exercise his rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of assessing officer. As this question is also not considered by the assessing officer, we are of the view that the matter has to be remanded to the assessing officer to give proper finding. Accordingly, the orders of Commissioner of Commercial Taxes, so also the assessing officer are to be set aside so far as this point alone is concerned. In the result, the appeal is allowed in part by answering the question of law and remanding the matter to the assessing officer to give his finding in regard to purchase of black pepper worth Rs. 77,35,310 is either from the local unregistered dealer or from the unregistered dealer outside the Karnataka State. Parties to bear their costs. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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