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TMI Blog1977 (2) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Act for rectification of assessment orders and for refund of the tax levied and collected. The assessee contended in its application that since the purchase of wool was made entirely from its members, the turnover relating to the said purchase was not taxable under the Act in view of the decision of the Sales Tax Appellate Tribunal in Supervisor, Wool Industry Development Co-operative Association Limited, Ranebennur. The Commercial Tax Officer acceded to that request and, following the said decision, rectified the orders of assessment and refunded the tax. The Deputy Commissioner of Commercial Taxes, however, found that the order of rectification was improper and illegal and he, accordingly, in exercise of his revisional power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "21. Revisional powers of Assistant Commissioners and Deputy Commissioners.-(1).... (2) The Deputy Commissioner may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a Commercial Tax Officer subordinate to him and against which no appeal has been preferred under section 20 for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and pass such order with respect thereto as he thinks fit. (3) In relation to an order of assessment passed under this Act, the power under sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake apparent on the record: Provided that no such rectification which has the effect of enhancing the assessment shall be made unless the assessing, appellate or revising authority or the Appellate Tribunal has given notice to the dealer of its intention to do so and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to the dealer. (3) Where any such rectification has the effect of enhancing the assessment, the assessing authority shall serve on the dealer a revised notice in form 6 and thereupon the provisions of the Act and these rules shall apply as if such notice had been served in the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged that if the rectification order is prejudicial to the interests of the revenue, the Commissioner alone could revise that order under section 22A and no concurrent revisional power is with the Deputy Commissioner to revise such order. There is hardly any substance in the contention. The Deputy Commissioner, in our opinion, is not precluded from revising an order which is also prejudicial to the interests of the revenue. Section 21(2), if one peruses, does not lend itself to the construction suggested by the learned counsel. 4.. It was next urged that the Deputy Commissioner under section 21(2) could revise only an order of assessment which was not appealed and not every order made under the Act. Support to this contention was drawn fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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