TMI Blog2020 (1) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by person subordinate to the Commissioner. Under proviso to sub-section (2) of Section 70, no petition for revision by a dealer or a transporter would be admitted by the Commissioner unless at least 50% of the amount of tax assessed, or the penalty levied as the case may be has been paid by the dealer or the transporter - In the present case, the petitioner has already deposited the entire penalty amount which though not equivalent to 50% of the total amount of tax and penalty, the difference is not considerable. The Commissioner shall decide the revision petition of the petitioner on merits without insisting on any further pre-deposit - petition disposed off. - WP(C) No.1308/2019 - - - Dated:- 9-12-2019 - CHIEF JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in case of M/s. Freight Carrier (India) (P.) Ltd. vrs. State of Tripura others reported in (2011) 2 GLR 80 which takes a contrary view requires reconsideration. Section 70 of the VAT Act pertains to the revisional powers of the Commissioner. Under sub-section (1) of Section 70 the Commissioner has the power to call for and examine the record of any proceedings under the Act and take it as a revision if he finds that the order is erroneous insofar as it is prejudicial to the interest of the revenue. Under sub-section (2) of Section 70 an aggrieved assessee would likewise urge the Commissioner to exercise his revisional powers against any order passed by person subordinate to the Commissioner. Proviso to sub-section (2) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are not reopening the issues decided by the learned Single Judge in case of M/s. Freight Carrier (India) (P.) Ltd. (supra). Under the circumstances, the Commissioner shall decide the revision petition of the petitioner on merits without insisting on any further pre-deposit. Pending such revision petition there shall be no further recoveries against the petitioner arising out of the said order of assessment. The Commissioner shall dispose of the revision petition preferably within a period of 3(three) months from today. The petitioner shall cooperate with early hearing and disposal of the revision petition. Petition is disposed of. Pending application(s), if any, also stands disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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