9911796707
TMI Blog1991 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal remanded the matter back to the assessing officer for fresh disposal. After remand, a fresh assessment order was made. The assessee however preferred an appeal. The Appellate Assistant Commissioner took the view that the assessee had established with reference to records and documents that despatches to Bombay were not with reference to the indents of the Canteen Stores Department at Bombay and that despatches were made periodically to replenish the stock at Bombay depot and that from such stocks sales were effected to canteen stores at Bombay which had no nexus with despatches made from Madras factory. The Appellate Assistant Commissioner has thus found that the goods moved only as stock transfer from Madras factory to Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (2) of section 16, section 18, sub-section (2) of section 22, section 23 or section 27, other than an order passed by an Assistant Commissioner (Assessment) and before the Deputy Commissioner in the case of an order passed by the Assistant Commissioner (Assessment) as in section 31-A and before the Appellate Tribunal under section 36 of the Act. Besides the appeals, certain special power has been given to the Deputy Commissioner akin to the power of revision under section 32 of the Act and a provision has been made for revision by the Deputy Commissioner in certain cases in section 33 of the Act. Similarly, some special powers are vested in the Joint Commissioner of Commercial Taxes by section 34 of the Act and he has been given the pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otion an order passed by one of the authorities referred to therein and after making such enquiries or causing such enquiries to be made to pass such order thereon as it thought fit. But this power was/ is not intended to be exercised in a routine or casual manner but only on special occasions. Otherwise, there would/shall always be a chance of the suo motu power of revision being used to defeat the course of proceedings in appeal and in revision. Thereafter, we quoted and expressed agreement with the observations of a Bench of this Court in Avon Plastics v. State of Tamil Nadu [1982] 49 STC 268 which are as follows: Unless it is found in any particular case that this discretion was wrongly exercised, it would not be proper for the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rum of appeal or revision to the assessee to question the validity of the assessment order on facts and in law. Unless such an opportunity is afforded to the assessee, it would be unjust and unfair to deny to the assessee such opportunity before the revisional authority, in the absence of a hearing on merits would be a case in which the assessing authority order shall be final and conclusive. In the instant case, when objections of the assessee were taken into consideration they were somehow confined to the objections to the revision of the Appellate Assistant Commissioner s order. Objections which were raised and were available against the assessment order, it seems, found no valid consideration by the Joint Commissioner. The Joint Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the validity or otherwise of the assessment order even though the revision is preferred against the appellate order. It is well-settled that every aspect of the case is generally accepted as open in appeal or revision. In the absence of any statutory inhibition the Joint Commissioner could not deny to the assessee a hearing on the validity or otherwise of the assessment order. 6.. Since we have found that the assessee was not given an adequate hearing on the validity or otherwise of the order of assessment by the Joint Commissioner, we are inclined to interfere with the impugned order with a view to remand the case back to him for a rehearing in accordance with law. The Joint Commissioner shall give to the assessee/appellants full oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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