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TMI Blog1982 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 for use in generation and distribution of electric energy against C forms in the course of inter-State trade and paid 2 per cent sales tax thereon during the year 1964-65. During the assessment, the Assessing Authority vide its order dated 28th November, 1969, found that the goods purchased for the purpose of use in generation and distribution of electric energy were not actually used for the said purpose and as such an offence under section 10(d) of the Central Sales Tax Act was committed. It was further found that the cement was used for the construction of officers' bunglows, rest-house buildings and was also used in the construction of foundation and plinths of power houses and towers. So the Assessing Authority arrived at a conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not reopened by the department on any point other than whether the penalty should have been one-and-a-half times of the concessional rate or the full rate of tax. It was also held that starting of proceedings under section 21(1) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the State Act), in view of the judgment of the Jammu and Kashmir High Court in Assessing Authority v. Jammu Metal Rolling Mills 1971 Tax LR 1861 (FB) and the order of the learned Joint Excise and Taxation Commissioner do not become illegal or improper in any way. Still dissatisfied, an application was presented by the petitioner under section 22(1) of the State Act, requiring the Tribunal to refer certain questions of law, which arose out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be raised by the assessee in order to show that in some other respects also, the order of the subordinate authority suffers from illegality or impropriety. After giving our thoughtful consideration to the entire matter, we find considerable force in the contention of the learned counsel. Section 21(1) of the State Act, under which the proceedings were initiated suo motu, reads as under: "21. (1) The Commissioner may of his own motion call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of revision of the Deputy Commissioner is of wide amplitude and can be exercised in favour of the revenue as well as the taxpayer in order to correct any error or illegality committed by the assessing authority in his order of assessment." Consequently, in view of the aforesaid discussion, we hold that the Joint Excise and Taxation Commissioner has wide powers under section 21(1) of the State Act, that even if proceedings are initiated suo motu in respect of a particular matter only, then also the other questions touching the legality and propriety of the order or the proceedings of the subordinate authority, can be gone into and that the Tribunal was not justified in upholding the decision of the joint Excise and Taxation Commissioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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