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TMI Blog2013 (12) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Senior Counsel along with Shri Sandesh Jain and Shri A.K. Shrivastava, Advocates For the Respondent : Shri Samdarshi Tiwari, learned Govt. Advocate ORDER This petition is directed against the order dated 9-5-2013 passed by the Additional Commissioner, Commercial Tax, Jabalpur, Region on the application filed by the petitioner invoking jurisdiction of the Commissioner for exercising suo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motu revision of Commissioner at the instance of the assessee. It is further submitted that against the order Annexure-P/2, remedy of filing an appeal and thereafter a second appeal was available to the petitioner and without availing the said remedy the petitioner had invoked the powers of Commissioner under Section 47(1) of the VAT Act, which has rightly been declined by the Commissioner. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the dealer or person, as he thinks fit within six calendar months from the date of initiation of proceedings: Provided that the Commissioner shall not revise any order under this sub-section,- (i) where an appeal against the order is pending before the Appellate Authority or the Appellate Board or where, if such appeal lies, the time within which it may be filed has not expired; or (ii) wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of six months from the date of initiation of proceedings. Meaning thereby, that such powers can be exercised by the Commissioner on his own motion and not at the instance of the dealer. It is not in dispute that against original assessment order, Annexure-P/2, dated 31-01-2012, the remedy of filing an appeal under Section 46 of the VAT Act was available to the petitioner. Apart from this, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y both the departments as well as the assessee. But, the factual position in the present case, is entirely different. Against the impugned order, Annexure-P/2, remedy of filing an appeal is provided under Section 46 of the VAT Act, but bypassing such a statutory remedy, the petitioner has invoked powers of the Commissioner under Section 47 of the VACT Act, which has rightly been declined by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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