9911796707
TMI Blog2023 (3) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... "I. Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in holding that the dealer has not realized the development tax from the customers and has deposited the said amount from his own pocket, therefore, the same is liable to be refunded to the dealer in accordance with law?" The contention of counsel for the revisionist is that the order passed by the Tribunal is perverse inasmuch as it does not take into account the earlier order passed by the Appellate Forum in which reliance is placed on as many as four bills which are recorded in the order and thus the order of the Tribunal is perverse. Counsel for the opposite party argues that there is no perversity in the order passed by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our bills, which according to the complainant demonstrated that the petitioner had in fact charged the development charges and on basis upon the said material, authority formed an opinion that the earlier order passed was improper and proceeded to pass a fresh order quashing the order dated 26.03.2012 with a further provision that in case, any excess amount has been deposited the same shall be returned. In sum and substance, the tenor of the order was that the petitioner was not entitled to the amounts deposited towards development charges as the same were charged from the buyer. The said order of Assessing Authority was challenged before the Tribunal. The Tribunal set aside both the orders of the Assessing Authority as well as the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisional power can be exercised only to satisfy the revising authority about the legality or the correctness of the orders passed under the Act on the basis of the existing material and not on subsequent information or material. As such it is abundantly clear that this revisional power can be exercised by the Commissioner only on the basis of material on the record of the assessing authority. But the power of revision could not be exercised for assessing an assessee on the basis of any subsequent information or material collected against him and it is on this basis that the Counsel for the petitioner has contended that the power under Section 10-B of the Act which is revisional power of the Commissioner could not be invoked for assessing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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