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TMI Blog1991 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... nate officer, that would not operate as a bar for raising the plea about the impropriety or illegality of the order in suo motu revision under section 67 of the Gujarat Sales Tax Act, 1969?" The facts and the background behind the reference are not in dispute. The assessee Saurashtra Rachnatamak Samiti of Rajkot carries on business in products of village industries as defined in the Khadi and Village Industries Commission Act, 1956 and they are the dealers registered under the Gujarat Sales Tax Act, 1969. The assessee had paid sales tax at a lower rate on certain sales effected by them. Any how the learned Sales Tax Officer, Rajkot, had accepted the payments to be correct in the course of the assessment of the dealer for the period from Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried before the Gujarat Sales Tax Tribunal by way of filing the second appeal. The abovesaid second appeal came to be allowed by the Tribunal by the orders dated December 31, 1981. It appears that the contention of the assessee came to be recognised and the matter was ordered to be remanded to the Sales Tax Officer. Anyhow later on the application was submitted on behalf of the Revenue for making necessary reference to this Court, as a result of which the question as mentioned above has been referred to the High Court. It appears that the learned Assistant Commissioner had not accepted the contention raised by the assessee placing reliance upon the provisions contained under section 67(2) of the Act of 1969. It was urged before us al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch orders that are against the Revenue and he cannot pass any orders which would ultimately go for the benefit of the assessee. This is ultimately the spirit behind the section 67 of the Act of 1969. The jurisdiction of revision being one of superintendence and correction in appropriate cases it is exercisable even suo motu for safeguarding the interest of the Revenue as well also that of the assessee. Suo motu powers conferred on the Commissioner have been conferred with a purpose to ensure that the injustice to the Revenue or to the assessee is avoided and that in a case in which the question is of ensuring justice to the assessee concerned it cannot be said that the Commissioner cannot exercise the powers contained under section 67 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the revising authority should not trench upon the powers which are expressly reserved by the Acts or by the Rules to other authorities and should not ignore the limitations inherent in the exercise of those powers." The Supreme Court has also made it very clear that the suo motu powers of the Commissioner are of wide amplitude and can be exercised in favour of the Revenue as well as the tax-payer in order to correct any error or illegality committed by the assessing authority in his order of assessment. This position becomes clear from the following observation made by the Supreme Court on the same page: "In view of the above, we are of the opinion that the suo motu power of revision of the Deputy Commissioner is of wide amplitude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a substantial portion of the turnover relates to the works contracts and was as such exempt from the liability of tax. Reverting to the facts of this case, it requires to be noticed pertinently that, admittedly beyond any scope of dispute the sale of honey was exempted under entry 35 of the First Schedule to the Act. No detailed examination or investigation in respect of question of fact was required or warranted. In view of this position the facts being entirely different the abovesaid Supreme Court decision will not render any assistance to the Revenue. On the contrary the abovesaid Supreme Court decision goes to make it abundantly clear that the power of revision of the Commissioner is of a wide amplitude and can be exercised in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner by way of the suo motu revision. If the revisional proceedings were to be entertained upon the application of the assessee naturally he could not have done so because, though the appeal has been provided the assessee had not filed any appeal. In view of this position this contention raised by Ms. Doshit cannot be accepted. In support of our consideration regarding the scope and ambit of the powers of revision contained under section 67 of the Act of 1969, the reference also requires to be made to the Gujarat High Court decision in Nagindas Keshavlal Mehta v. Competent Authority and Deputy Collector [1983] 24 GLR 558. It was a case regarding the construction and the correct meaning of the provisions contained under section 33(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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