1966 (7) TMI 59

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..... 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. Before the amending Act came into force, section 21(2) of the principal Act empowered the Commissioner of .....

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..... g to the revision petitions presented to him to the Sales Tax Appellate Tribunal. 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. It is obvious that the Tribunal could not overcome the provisions of section 32(1) of the amending Act in tha .....

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..... officers subordinate to him only if they are prejudicial to the interests of the revenue. That revisional jurisdiction was unavailable in the cases before us in which the orders far from being prejudicial to the interests of the revenue, promoted that interest. That being so, the retransmission of the records to the Commissioner was beyond the competence of the Appellate Tribunal. We set aside the .....

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