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M/s Cauvery Electronics Versus The Joint Commissioner (SMC) Commercial Taxes, Deputy Commercial Tax Officer

2016 (10) TMI 117 - MADRAS HIGH COURT

Validity of order passed by Joint Commissioner of Commercial Taxes-III, exercising his power of suo motu revision under section 34 of the TNGST Act, 1959 - powers conferred on the Appellate Authority and the powers conferred on the Revisional Authority who has exercised the power of suo motu Revision - Held that: - the Statute gives very wide powers to the Appellate Authority in terms of sub-section (3) of Section 31 of the TNGST Act. The Appellate Authority can revise and re-write the order of .....

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ion 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 Tribunal - at the time when the Writ Petition was filed there was no Appellate Tribunal and therefore, the petitioner has approached the Court - the Writ Petition is pending from 20 .....

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for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal. 2. The petitioner who is a registered dealer on the file of the second respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 [TNGST Act], has filed this Writ Petition, challenging the order of passed by the first respondent, Joint Commissioner of Commercial Taxes-III, exercising his power of suo motu revision under section 34 of the TNG .....

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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 Appellat .....

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may be directed; or (iii) pass such other orders as he may think it fit; or (b) in the case of any other other, confirm, cancel or vary such orders. Thus, in terms of the above provision, the Appellate Assistant Commissioner exercising powers under section 31 of the TNGST Act, could confirm, reduce, enhance, or annul the assessment or the penalty or both; set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or pass .....

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he said view 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 re .....

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such inquiry to be made and subject to the provisions of the Act, may initiate proceedings to revise, modify or set aside such order or proceeding. Thus, the power of suo motu Revision conferred on the Joint Commissioner is exercisable for the purpose of safeguarding the interest of the Revenue. 6. In the instant case, the order impugned is an order passed by the Joint Commissioner exercising the power under section 34 of the TNGST Act. The undisputed facts are that the assessment for the year 1 .....

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ficer on 30.04.1997. After about one year, the Joint Commissioner, initiated suo motu revision proceedings. 7. From the para-wise instructions, it is seen that such notice was issued on 30.04.1998 and thereafter four notices were issued, the last of which 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 t .....

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roceedings to revise, modify or set aside such order. On a reading of the impugned proceedings, it is evidently clear that the Revisional Authority has not interfered with the factual findings recorded by the Appellate Assistant Commissioner, which is an elaborate order dealing with all issues, item-wise. But, the Revisional Authority relied upon the statement/observation of the Inspecting Officer, who inspected the place of business of the petitioner. Thus, what the Joint Commissioner seeks to .....

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