9911796707
TMI Blog1997 (7) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... short, the Act ). It carries on business in foodgrains, pulses, edible oils, etc. The present appeals have been directed against the orders dated February 17, 1997, February 17, 1997, February 18, 1997 and February 18, 1997 passed for the periods 1987-88, 1988-89, 1989-90 and 1990-91 by the Additional Commissioner of Commercial Taxes under section 22A(3) of the Act revising the appellate orders f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-A of the Act are to the following effect: 22-A. Revisional powers of Additional Commissioner and Commissioner.(1) The Additional Commissioner may on his own motion call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. (3) The Additional Commissioner or the Commissioner shall not exercise any power unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) of that sub-section whichever is later. (5)..................... From the reading of the above provision, it is clear that it is competent on the part of the Additional Commissioner and Commissioner to invoke the suo motu revisional jurisdiction provided: (i) the point on which the jurisdiction was sought to be exercised was not a subject-matter of appeal or revision before the Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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