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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 ..... 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, there is also statutory provision of preferring a second appear, but it appears that the petitioner has not invoked the statutory remedy of appeal against the impugned order, but had moved an application before the Commissioner invoking suo motu powers of revision. When remedy of filing an appeal against the impugned order is provided, the petitioner ought to have availed the said remedy, however bypassing the statutory remedy of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Govt. Advocate submitted that under Section 47 there is no such provision for invoking powers of suo 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 Learned senior counsel for the petitioner has also endeavoured to allege merits of the case, but at present we are not considering merits of the case against the impugned order, Annexure-P/4 in this writ petition. At this juncture it will be useful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in clauses (c) to (f) of sub-section (1) of Section 3. This provision further provides that the Commissioner after affording an opportunity of being heard to the dealer, may pass such order thereon, not being an order prejudicial to the dealer within a period 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, there is also statutory provision of preferring a second appear, but it appears that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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