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TMI Blog2009 (11) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... ing powers under section 22A(2) of the Karnataka Sales Tax Act, 1957 ("the Act", for short). The Commissioner issued a notice on December 5, 1992, which notice was challenged by the assessee by filing a writ petition before this court in W.P. No. 39461-463 of 1992 and an order was passed on March 22, 2005 by this court. Based on the same, the Commissioner proceeded with the matter and found that the black pepper worth Rs. 77,35,310 had been purchased by the assessee from local unregistered dealer and liable for purchase tax at five per cent and turnover tax at 1.5 per cent. Accordingly, the revision petition was disposed of holding that the assessee has to pay the tax as stated above. Challenging the said order, the present appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity has been given to the assessee to show cause against the proposed enhancement. (5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20. (6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25A be final. 22A. 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 section 20 or section 21 of 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 interests of the revenue, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the assessee has wrongly come to the conclusion that the black pepper worth Rs. 77,35,310 has been purchased by the assessee from the local dealers within the State, even though such purchases were made by the assessee from the unregistered dealers outside the Karnataka. According to him, the Commissioner has committed a serious error in passing the order based on the calculation sheet maintained by the assessing officer. According to him, the order passed by the revisional authority is on the face of record is illegal and not based on proper appreciation of the documents produced by the assessee before the assessing officer. In the circumstances, he requests the courts to set aside the order passed by the Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elying upon the note sheet maintained by the assessing officer, who had prepared such notes based on the documents produced by the assessee at the time of assessment. He further submits that based on the documents produced by the assessee the assessing officer had prepared such notes. In the circumstances, he requests the court to dismiss the appeal. Having heard the learned counsel for the parties, we are of the opinion that point No. 1 canvassed by Mr. Gandhi has to be negatived, as he does not dispute the concurrent powers vested under the Act to revise the order of assessment both by the Joint Commissioner and the Commissioner of Commercial Taxes. When such powers are granted to two officers, it is open for any one of the officers to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing officer. It is for the assessing officer as well as the revisional authorities to find out whether the black pepper purchased by the assessee from the unregistered dealers from local or inter-State based on the accounts maintained and other documents. It is a question of fact, which has to be ascertained based on the documentary evidence and on surmise, the revisional authorities cannot take a different view and substitute the order of assessing officer. As this question is also not considered by the assessing officer, we are of the view that the matter has to be remanded to the assessing officer to give proper finding. Accordingly, the orders of Commissioner of Commercial Taxes, so also the assessing officer are to be set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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