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TMI Blog1992 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ated February 16, 1981 passed under section 16 of the Act relying upon slip Nos. 2, 3 and 4 recovered during the course of inspection said to have been held on March 26, 1979, the assessing officer worked out the actual suppression at Rs. 49,093, and adding an equal amount for probable omissions, the total suppressions have been worked out at Rs. 98,186 and subjected to a tax of Rs. 3,927. Additional tax to the tune of Rs. 589 was also levied. Penalty at 1 times the tax due on the actual suppressions was also levied. Aggrieved, the appellant pursued the matter before the Appellate Assistant Commissioner. 2.. Before the first appellate authority, the appellant explained the figures contained in the slips recovered and contended that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect and I therefore restore the assessment made by the assessing officer. Accordingly, the proposal set forth in the notice is confirmed. Aggrieved, the assessee came forward with the above appeal. 4.. Mr. R. Venkataraman, learned counsel appearing for the appellant took us through the orders of the first appellate authority as well as that of the Joint Commissioner and contended that the findings arrived at by the appellate authority have not been properly demonstrated to be either perverse or illegal and without doing so, it is not open to the Joint Commissioner in exercise of his suo motu powers of revision to merely interfere with the order of the appellate authority validly passed on the simple ground that the explanation offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, in the hierarchy is superior to the Appellate Assistant Commissioner. In [1982] 51 STC 143 (Kuppuswamy Sons v. State of Tamil Nadu) a Division Bench of this Court had an occasion to deal with the scope of the suo motu power of revision as well as the circumstances and principles warranting or justifying the exercise of the same in a given case. The learned Judges have held that under the Act, the revisional powers for determining the turnover is not be exercised mechanically, but the revisional authorities are obliged to act in a judicial manner conscious of the fact that the powers of revision are judicial in character. The Division Bench has also held that the authorities are not supposed to import any a priori conceptions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional authority atleast while interfering with the findings of fact rendered by the competent appellate authority could not arrogate powers to interfere with the same merely on a change of view on the very same facts and assume powers of an appellate authority. The revisional powers of the Joint Commissioner though couched in wide terms, it has been held to be at any rate not of the same extent as that of the appellate powers. Consequently, unless for just and sufficient reasons, the Joint Commissioner could not acting in routine disturb the findings of fact rendered on proper appreciation of relevant materials. On the facts of the present case, we are satisfied that there was absolutely no basis or justification for the Joint Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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