STATE OF MYSORE Vs. GAYATHRI TRADING CO

JUDGEMENT

(1.) The petitioner in all these three revision petitions is the State Government, and the complaint made by them is that there was an abdication on the part of the Sales Tax Appellate Tribunal of the appellate power confided to it by section 22 of the Mysore Sales Tax Act, 1957, read with section 32(1) of the Mysore Sales Tax (Amendment) Act, 1963 (Mysore Act No. 9 of 1964), which will be referred to as the amending Act.

(2.) Before the amending Act came into force, section 21(2) of the principal Act empowered the Commissioner of Commercial Taxes to exercise revisional jurisdiction either suo motu or on application. The assessees in all these three cases presented revision petitions to the Commissioner under section 21(2)(ii) invoking that revisional jurisdiction. But, by the amending Act, that revisional jurisdiction was taken away from the Commissioner, and section 32(1) of the amending Act provided that all revision petitioners presented under section 21(2) of the principal Act before it was amended and which were still pending before the Commissioner, shall stand transferred to the Appellate Tribunal and shall be disposed of by that Tribunal as if the said revision petitions were appeals preferred to the Tribunal under section 22 of the principal Act. So it was that the Commissioner transmitted the papers relating to the revision petitions presented to him to the Sales Tax Appellate Tribunal.

(3.) But the Sales Tax Appellate Tribunal retransmitted the records to the Commissioner on the ground that in one part of the revision petitions, the assessees had invoked the suo motu power of the Commissioner.