2011 (10) TMI 551

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..... the State is in appeal against the order passed by the Deputy Excise and Taxation Commissioner on August 25, 2003. Since the appeal is pending at the instance of the State, the question whether the Additional Excise and Taxation Commissioner could exercise suo motu revisional power under section 21 of the Act to interfere with the order passed by the Deputy Excise and Taxation Commissioner is acad .....

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..... ed by Sales Tax Tribunal, Punjab vide the order dated May 3, 2005: (i) Whether the Deputy Excise and Taxation Commissioner exercising the powers of appeal under section 20(1)(a) is an authority subordinate to Commissioner for the purposes of section 21(1) of the Act? (ii) Whether the Commissioner has jurisdiction to revise the order passed by the Deputy Excise and Taxation Commissioner whil .....

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..... irector (Enforcement), Patiala allowed the appeals vide the order dated August 25, 2003 and quashed the penalty imposed vide the order dated August 19, 2002. On a reference made by the Assistant Excise and Taxation Commissioner, the Additional Excise and Taxation Commissioner in exercise of the revisional jurisdiction of section 21 of the Punjab General Sales Tax Act, 1948 (for short, the Act .....

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..... or the opinion of this court. Mr. Goel, senior advocate appearing for dealers-respondents, at the outset, pointed out that the State has filed appeals against the order passed by Deputy Excise and Taxation Commissioner dated August 25, 2003. Such appeals are pending before the Punjab VAT Tribunal successor of Sales Tax Tribunal constituted under the Punjab Value Added Tax Act, 2005. In view of .....

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..... axation Commissioner is academic in nature as all question at the instance of the State can be decided on the merits by the Tribunal. The scope of the revisional jurisdiction need not be gone into the present set of cases when the order passed by the Deputy Excise and Taxation Commissioner has been challenged in appeal as well. In view of the said fact, the references are returned unanswered. T .....

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