9911796707
TMI Blog1971 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, further appeal to the Appellate Tribunal, further reference to the High Court and also seeking after seeking for rectification of the original order by applying to the assessing authority and also by furthering the process by approaching the Deputy Commissioner to correct the order of the assessing authority who refused to rectify. It appears that whilst be was availing himself of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order: "The petitioners are informed that the provisions of section 32 of the Madras General Sales Tax Act, 1959, cannot be invoked on application and that the petitioners having failed to avail of the other legal remedies provided for within the time allowed cannot circumvent the law and insist that suo motu powers of the Deputy Commissioner should be invoked in their favour. They are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words "suo motu" are so interpreted by the revenue. I am unable to agree with the contention that suo motu powers are exercisable only if the authority vested with the power is subjectively satisfied about the exercise of such power or if he minds to do so. Circumstances may arise when such authorities vested with judicial functions might inadvertently or by a mistake avoid the exercise of power t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no party however aggrieved could move the Board to exercise that power, it would be a wrong view to take". Under section 34 of the earlier Act, it was the Board of Revenue which could exercise suo motu powers of revision; but, under the present Act, it is the Deputy Commissioner of Commercial Taxes. This dictum, therefore, squarely applied to the facts of this case. The second respondent, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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