9911796707
TMI Blog1966 (9) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 1957 to 31st March, 1958, and 1st April, 1958 to 31st March, 1959, the Commercial Tax Officer determined his turnover of manufactured goods at Rs. 23,625 and Rs. 53,375 respectively; out of these, he excluded Rs. 13,000 and Rs. 21,000 respectively for the two periods mentioned above as being turnovers relating to sales of agricultural implements and thus exempted from taxation. In the appeal before the Deputy Commissioner of Commercial Taxes, it was contended that the entire turnovers relating to manufactured goods were exempt from levy of sales tax as they relate to sale of agricultural implements. The Deputy Commissioner of Commercial Taxes accepted that contention and allowed the exemption prayed for. Sometime thereafter the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee can have no complaint in so far as the Commissioner revised the order of the Deputy Commissioner. Mr. Srinivasan confined his attack against the Commissioner's order to the extent he revised the order of the Commercial Tax Officer. According to Mr. Srinivasan, the Commissioner's power to revise the Commercial Tax Officer's order had been lost as the same had not been exercised within four years from the date of the Commercial Tax Officer's order. It may be noted that the Commercial Tax Officer assessed the assessee on 9th August, 1960. The Commissioner issued notice under section 21(2) of the Act on 3rd March, 1964, and the impugned order was made on 19th February, 1965. If it is the date of the order that is relevant under section 21(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 reads, "in relation to an order of assessment passed under this Act, the power of the Deputy Commissioner under clause (i) of sub-section (1) and that of the Commissioner under clause (i) of sub-section (2) shall be exercisable only within a period of four years from the date of order, which was communicated to the assessee." Hence we have to see, on what date the Commissioner exercised his powers under sub-section (2) of section 21. What then is the scope of the power of the Commissioner under section 21(2). Is the exercise of that power merely means passing of an order which he thinks fit? The power conferred on the Commissioner under section 21(2) as could be gathered from its language includes three different facets, viz., (1) call ..... X X X X Extracts X X X X X X X X Extracts X X X X
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