1971 (11) TMI 155 - HC - VAT and Sales Tax

Summary

Issues:
1. Jurisdiction of the Deputy Commissioner under section 32 of the Madras General Sales Tax Act, 1959.
2. Interpretation of "suo motu" powers under the Act.
3. Refund of tax and direction for the same.

Analysis:
The judgment deals with a writ petition filed against the Deputy Commissioner's refusal to exercise jurisdiction under section 32 of the Madras General Sales Tax Act, 1959. The petitioner sought revision of assessment orders for the years 1960-61 and 1962-63. The revenue contended that the power under section 32 could not be invoked by an assessee, as it was to be exercised voluntarily by the authority. However, the court disagreed with this interpretation, stating that the authority could be requested to exercise its power even if it failed to do so voluntarily. The court referred to a previous decision where it was held that a party could move the authority to exercise suo motu powers. The judgment emphasized that the Deputy Commissioner had a duty to consider the propriety of exercising the power under section 32 and could not refuse to act.

Furthermore, the petitioner also requested a direction for the refund of tax paid. The court declined to entertain this request at that stage, stating that it was for the Deputy Commissioner to consider the application for the invocation of power under section 32, taking into account the remedies already pursued by the petitioner. The court partially allowed the petition, restricting the ruling to the specific purpose mentioned, without awarding any costs. The judgment highlights the importance of the authority's obligation to consider exercising its powers under the relevant statutory provisions and the right of an aggrieved party to seek such intervention when necessary.