TMI Blog2016 (10) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer as well. The power of suo motu Revision conferred on the Joint Commissioner is exercisable for the purpose of safeguarding the interest of the Revenue under section 34 of the Act. The order passed by the Revisional Authority solely based upon the report of the Inspecting Officers could not have been a basis for disbelieving the stand taken by the petitioner before the Appellate Authority, which decision was arrived at based on the facts placed before the Appellate Authority. Further, the Revisional Authority does not dispute the factual position and if such is the case, no case has been made out for reviewing the order passed by the Appellate Authority. An appeal ought to have been filed before the Special Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity who has exercised the power of suo motu Revision. 3.1 Section 31 of the TNGST Act, deals with the Appeal to the Appellate Assistant Commissioner and in terms sub-section (1) of Section 31 of the TNGST Act, any person objecting to an order passed by the appropriate authority under Section 4-A, sub-section (3) of Section 10, Section 12, Section 12-!,Section 14, Section 15, sub-sections (1) and (2) of Section 16, Section 18, sub-sections (2)of Section 22, Section 23 or Section 27 other than an order passed by an Assistant Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Assistant Commissioner having juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w is supported by the decision of the Hon'ble Full Bench decision of this Court in the case of State of Tamil Nadu Vs. Arulmurugan Co., [(1982) 51 STC 381, which has been affirmed by the Hon'ble Supreme Court in [(1994) 94 STC 410 SC)] 5. Section 34 deals with the Special powers of Joint Commissioner of Commercial Taxes. As could be seen from the said provisions, it confers suo motu powers of the Joint Commissioner to call for and examine an order passed or proceeding recorded by the appropriate authority under section 4-A, Section 12, Section 12-A, Section 14, Section 15 or sub-section (1) or (2) of Section 16 or an order passed by the Deputy Commissioner under sub-section (1) of Section 32 or sub-section (3) of Section 33 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was on 04.02.2003. This explanation is given to meet the contentions raised by the petitioner that the proceedings are not barred by limitation is by contending that the initiation was done on 30.04.1998. Thus, the only issue to be seen is as to whether the Revisional Authority was satisfied with the order passed by the Appellate Assistant Commissioner (CT), Trichy, or the same has to be revised, as he found something prejudicial to the interest of the Revenue. 8. As noticed above, while exercising the power under section 34 of the TNGST Act, the Joint Commissioner was of the view that any order or proceeding prejudicial to the interest of the Revenue, he should make such an enquiry or cause such enquiry to be made and then initiate pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner. The Revisional Authority should have come to a conclusion that the order of the Appellate Assistant Commissioner suffers from illegality, resulting in prejudice to the interest of the Revenue. Therefore, this Court is of the view that the order passed by the Revisional Authority solely based upon the report of the Inspecting Officers could not have been a basis for disbelieving the stand taken by the petitioner before the Appellate Authority, which decision was arrived at based on the facts placed before the Appellate Authority. Further, the Revisional Authority does not dispute the factual position and if such is the case, no case has been made out for reviewing the order passed by the Appellate Authority. Therefore, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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