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TMI Blog1991 (7) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Bench), Coimbatore, in C.T.A. No. 415 of 1979 dated March 31, 1980. 2.. An interesting question of law arises out of this tax case. The question is, when the Deputy Commissioner (Commercial Taxes), refused to exercise his suo motu power on application by the assessee under section 32 of the Tamil Nadu General Sales Tax Act, 1959, no appeal lies to the Sales Tax Appellate Tribunal against s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is prejudicial to the interest of revenue, may make such inquiry or cause such inquiry 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 thereon as he thinks fit." "Section 36. Appeal to the Appellate Tribunal.-(1) Any person objecting to an order passed by the Appellate Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation. The question is, whether the order declining to exercise the suo motu power can be considered as an order under section 32(1) of the Act. This question, though not directly on the point, under identical circumstances, had been considered by this Court in State of Tamil Nadu v. Crompton Engineering Company (Madras) Limited reported in [1977] 39 STC 260. Ismail, J. (as he then was), s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 37". The learned Judge further held that "when the Board merely intimates to the party that it does not intend to exercise its suo motu powers of revision, such an intimation itself will not constitute an order under section 34(1) and no appeal would lie to the High Court against such intimation". From the above two decisions, we can safely hold that against an order declining to exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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