G.RAMANUJULU NAIDU, J. - (1.) THESE two appeals are preferred under section 23 (1) of the Andhra Pradesh General Sales Tax Act, 1057, assailing the common order dated 10th November, 1986 passed by the Commissioner of Commercial Taxes, Hyderabad, setting aside the common order dated 23rd August, 1982 passed by the Appellate Deputy Commissioner (Commercial Taxes), Kurnool, in purported exercise of the powers vested in him under section 20 of the Act.
(2.) THE appellant executed certain works for the South Central Railways. On the turnover pertaining to supply of stone-ballast, for the assessment years 1979-80 and 1980-81, he sought exemption from payment of tax. His claim was rejected by the Commercial Tax Officer (Intelligence), Kurnool. He thereupon preferred appeals before the Appellate Deputy Commissioner (Cornmercial Taxes), Kurnool. Accepting the appellant's claims, the appeals were allowed by the Appellate Deputy Commissioner (Commercial Taxes), Kurnool, by his common order dated 23rd August, 1982. As already stated, the Commissioner, Commercial Taxes, Hyderabad, by his impugned common order dated 10th November, 1986 set aside the order of the Appellate Deputy Commissioner (Commercial Taxes), Kurnool. It is urged by Sri S. Dasaratharama Reddi, the learned counsel for the appellant, that during the relevant time, the Commissioner, Commercial Taxes, had no jurisdiction to revise the orders of the Appellate Deputy Commissioner (Commercial Taxes), Kurnool, under section 20 of the Act. Section 20 of the Andhra Pradesh General Sales Tax Act may be usefully extracted for the purpose of appreciating the contention put forward, and it reads thus : "20. Revision by Commissioner of Commercial Taxes and other prescribed authorities.- (1) The Commissioner of Commercial Taxes may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section (2) of this section, for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order in reference thereto as it thinks fit. (2) Powers of the nature referred to in sub-section (1) may also be exercised by the Joint Commissioner, the Deputy Commissioner and the Commercial Tax Officer, in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them. (2-A) The power under sub-section (1) or sub-section (2) shall not be exercised by the authority specified therein in respect of any issue or question, which is the subject-matter of an appeal before, or which was decided on appeal by, the Appellate Tribunal under section 21. (3 ). . . . . . . . . . (4 ). . . . . . . . . . (5 ). . . . . . . . . . (6 ). . . . . . . . . "
(3.) FOR the purpose of exercise of powers conferred under section 20 of the Act, rule 44-A of the Rules framed under the Act, enacted at the material time, ran thus : " 44-A. For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of section 20 the authorities specified in column (1) of the Table below shall be deemed to be subordinate to the authority specified in the corresponding entry in column (2) thereof. Table (1) (2) I. Joint Commissioners, Deputy Commissioners, Commissioner of Assistant Commissioners, Commercial Tax Commercial Taxes. Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers. 2. Appellate Deputy Commissioners of Joint Commissioner Commercial Taxes. (Commercial Taxes), Legal. 3. Assistant Commissioners, Commercial Tax Deputy Commissioner Officers, Deputy Commercial Tax Officers (Commercial Taxes) and Assistant Commercial Tax Officers. of the division concerned. 4. Deputy Commercial Tax Officers and Commercial Tax Assistant Commercial Tax Officers. Officers of the area concerned." ;