1982 (3) TMI 232

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..... t (hereinafter called the Act), the Deputy Commissioner can exercise his powers of revision under section 20(2) of the Act on an application made by an assessee. It is true that section 20 of the Act speaks of the power of the Commissioner of Commercial Taxes to call for and examine the record of any order passed or proceeding recorded by any authority suo motu. It does not expressly make a provis .....

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..... rded to him and refuse to call for the records. If such a contention is accepted, then he cannot exercise that power and call for records. Without calling for the records, there will be no material on the basis of which he could exercise suo motu power undoubtedly vested in him. If the Commissioner has to have some material to exercise the jurisdiction vested in him under section 20 of the Act suo .....

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