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TMI Blog1986 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... essing authority. The assessee says that certain sales which were really second sales were subjected to tax inasmuch as he could not produce the E-II forms before the assessing authority. He says that the said forms could not be filed by him before the assessing authority inasmuch as they were not made available to him by the out-State dealer in time. After receiving the E-II forms from the outState dealer, the petitioner says, he filed a revision under sub-section (2) of section 20 of the Act before the Deputy Commissioner. He enclosed E-II forms to his revision petition. The Deputy Commissioner entertained the revision and taking into consideration the E-II forms filed by the assessee, remanded the matter to the C.T.O. He directed the C.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Deputy Commissioner without exhausting the earlier and alternative remedy of appeal..................The main philosophy of section 20 of the A.P.G.S.T. Act is to correct blatant irregularities, mistakes and to rectify them in the interest of the Government revenues, and not, when the Government revenues are affected as in the present case." The correctness of this view of the Commissioner is challenged in this special appeal. Against the orders of assessment, a right of appeal is provided to the assessee by section 19 of the Act. A second appeal is also provided to the Appellate Tribunal by section 21. Section 20 confers a power upon the Commissioner and certain other officers to suo motu call for and examine the record of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-sections which say that this power can be exercised only for enhancing the tax or only in the interests of Revenue. Accepting the interpretation placed by the Commissioner would amount to reading words into the sub-sections which are not there, which course is not permissible in law. In the absence of any words restricting the exercise of power at the instance of the assessee, we see no ground to hold that it is not open to an assessee to invoke the said power. This does not mean that this section confers a right of revision upon the assessee, nor does it mean that the Commissioner or other authority is bound to exercise the power, as and when it is invoked by an assessee. It is a power vested in certain authorities to ensure proper admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, he is precluded from invoking the power of revision. This is also the view taken by the Supreme Court in Board of Revenue v. Raj Brothers Agencies [1973] 31 STC 434. Considering similar provisions contained in the Madras General Sales Tax Act, viz., section 34, which also conferred upon the Board of Revenue a suo motu power to call for and examine the record of an order of the subordinate authority, the Supreme Court held that under the said provision it is open to the assessee also to bring to the notice of the Board any error made by the subordinate authorities. While holding that the said power can be exercised in the interests of Revenue, it also held that it can be invoked by the assessee as well. Coming to the decisions of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in our view, precluded from agitating fresh matters in an appeal before the Tribunal against the order of the Deputy Commissioner. It was submitted that as the Deputy Commissioner is entitled to enhance the assessment in a revision suo motu by him, the assessee is at a great disadvantage if he is precluded from appealing against the original assessment order in so far as it is against him, when the Deputy Commissioner has enhanced the assessment in revision. We are unable to see any force in this submission. There is nothing preventing the assessee even in a revision by the Deputy Commissioner suo motu from satisfying him that the order of the assessment in so far as it is against the assessee is wrong either wholly or in part and the Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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