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TMI Blog1990 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d, respondent 2, under section 21(4) of the Act. The power exercised to issue is a suo motu power of revision conferred on the superior officers to call for and examine the records, if any officer below their rank has committed any error which has resulted in loss of revenue to the State. The assessment order is found fault with on account of the fact that a sum of Rs. 1,60,334.60 paid for ornaments purchased from the unregistered dealers has not been included in the total turnover and therefore he proposes to add the sum to the admitted turnover of Rs. 3,65,166.70 and thereafter compute the tax due. Aggrieved by the same, the present writ petition is preferred under article 226 of the Constitution, inter alia, contending that the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is not available. 4. I have carefully gone through the assessment order in question which is at annexure-A to the petition. Though there is a reference to the purchase of gold worth Rs. 1,60,334.60, there is no discussion as to whether that should be exempted from the payment of turnover tax in view of the notification as at annexure-C. Admittedly, the assessing authority has taken the opening stock of gold of Rs. 3,05,512.88. But it has failed to add the gold ornaments purchased in the course of the relevant assessment year which is at annexure-B. Nevertheless, he has arrived at Rs. 3,65,166.70 as the total taxable turnover without any discussion or without assigning any reason. In other words, the petitioner did not make a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical point has already been admitted by the High Court but another identical petition was dismissed by the same High Court. This, therefore, creates a very anomalous position and there is a clear possibility of two contradictory judgments being rendered in the same case by the High Court. In these circumstances, we allow this appeal and set aside the order dismissing C.W.J.C. No. 163 of 1985. This appeal is remanded to the High Court to be heard along with C.W.J.C. No. 5728 of 1984 which is pending hearing." He, therefore, contended that this Court should not dispose of his application because the other writ petition mentioned in paragraph 6 of the petition is still pending, having been admitted. I do not see the relevance of the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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