MAMONI INDUSTRIES AND ANR. Vs. COMMERCIAL TAX OFFICER, BP/CHARGE AND ORS.
SALES TAX TRIBUNAL
Mamoni Industries And Anr.
Commercial Tax Officer, Bp/Charge And Ors.
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(1.) THE petitioner preferred a revision before the Additional Commissioner, Commercial Taxes, West Bengal, against the appellate order dated April 3, 2006 under Section 79(1) of the West Bengal Sales Tax Act, 1994. In the revision one of the contentions of the petitioner was that determination of GT, TT, TSPP (taxable specified purchase price) and levy of interest was arbitrary and baseless. By order dated September 19, 2007, the Additional Commissioner disposed of the revision without considering the petitioner's grievance regarding determination of TSPP. The Additional Commissioner who disposed of the petitioner's revision retired. As the Additional Commissioner who passed the revisional order was not available, the petitioner filed an application for reconsideration of the revisional order either by exercise of the suo motu power under Section 80 or by exercise of power of review under Section 83 of the 1994 Act before the Special Commissioner, Commercial Taxes, West Bengal. By order dated August 27, 2008, the Special Commissioner refused to entertain the application for suo motu revision. Being aggrieved the petitioner has moved this Tribunal.
(2.) IN the impugned order the Special Commissioner proceeded upon the view that the petitioner ought to have agitated his grievance before any higher forum and that the suo motu revision can only be resorted to when mistakes are apparent on the face of the records. It appears that the Special Commissioner has failed to appreciate the scope of exercising suo motu revisional power. Ordinarily, suo motu revisional power is exercised when attention of the competent authority is drawn to certain mistakes apparent on the face of the records having substantial impact on the result. After such authority's attention is drawn, the authority is to call for the records, examine the same and reach a prima facie satisfaction whether there is really any error apparent on the face of the records affecting the final result. If he reaches that prima facie satisfaction, he should exercise his suo motu power of revision, initiate appropriate proceeding and consider the question in accordance with law. In the present case, the Special Commissioner has himself recorded that the power of suo motu revision can be exercised in restricted cases when mistakes are apparent on the face of the records. In most of the cases unless attention of the Commissioner is drawn to the mistake apparent on the face of the records, he may not be knowing such mistake and it will not be possible for him to exercise his suo motu revisional power. For example, when audit reports point out some apparent mistakes then such audit reports along with the proposal of the assessing authority are placed before the Commissioner for the purpose of consideration whether he will exercise his suo motu power of revision. Similarly, a dealer or an assessee may also draw the attention of the Commissioner to any apparent mistake on the face of the records and if the Commissioner is satisfied that there is such mistake, he is to exercise his suo motu power to initiate appropriate revisional proceeding. Perhaps, the Special Commissioner is under the impression that suo motu revisional power can be exercised only when apparent mistakes are pointed out by the Revenue authorities and in the interest of the Revenue. Section 80 of the 1994 Act has not placed any such restriction. If an apparent mistake affecting the final result exists, suo motu revisional power can be exercised to rectify such apparent mistake even if the mistake does not adversely affect the interest of the Revenue.
(3.) IN the present case, there is apparent mistake inasmuch as the Additional Commissioner has not at all considered the petitioner's grievance regarding determination of TSPP. According to us, in the present case the Special Commissioner should have exercised his suo motu revisional power.;
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