9911796707
TMI Blog1994 (4) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 20 read with rule 44-A of the Andhra Pradesh General Sales Tax Rules (for short "the Rules") the Commissioner of Commercial Taxes, the second respondent herein, issued show cause notice as to why the order of the Appellate Deputy Commissioner, Guntur, passed on May 6, 1993, should not be revised. This gave provocation to the petitioner for filing this writ petition praying this Court to issue appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring the rule 44-A of the Rules to the extent of making Appellate Deputy Commissioner acting under section 19 as subordinate to Joint Commissioner and Commissioner of Commercial Taxes for the purpose of exercising revisional power under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section (2) of this section and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as it thinks fit." Rule 44-A of the Rules is in the following terms: "44A. For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of section 20 the authorities specified in column (1) of the Table b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the interest of State revenue will have to be set at naught by the revisional authority. We are afraid we cannot agree with the contention put forth by the learned counsel. From a reading of section 20(1), it is clear that the authorities have to be, prima facie, satisfied that the order which was proposed to be revised is "prejudicial to the interest of the revenue". That is a satisfaction to be reached at the threshold, viz., at the time of invoking the jurisdiction under section 20(1). After the revisional jurisdiction is invoked, the revisional authority has to make further enquiry or cause such an enquiry to be made subject to the provisions of the Act and initiate proceedings to revise, modify or set aside such order or proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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