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TMI Blog2011 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Excise and Taxation Officer, Moga, vide order dated March 10, 2009, for the assessment years 2005-06 and 2006-07. The petitioner is a registered dealer under the Punjab Value Added Tax Act, 2005 (for short, "the Act") and the Central Sales Tax Act, 1956. The petitioner submitted its sales tax returns for the assessment years 2005-06 and 2006-07. Initially, the assessment was finalised vide order dated December 7, 2007, whereby demands were created against the petitioner. The petitioner filed writ petitions before this court and the orders of assessment were set aside. Thereafter, the assessments have been framed as mentioned above. The Additional Excise and Taxation Commissioner has now issued show-cause notices which has been att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) of section 3. Section 3(1) of the Act empowers the State Government to appoint an officer to be the Commissioner and such other officers to assist him as it may deem fit. In exercise of the said powers, the State Government has published notification dated March 31, 2005 designating the Additional Excise and Taxation Commissioner as an officer to exercise the powers under section 65 of the Act in the whole of the Punjab. Section 65 of the Act empowers the Commissioner or such other designated officer to call for the record or any proceedings at his own motion, which are pending before or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is again not tenable. The expression at his own motion would include the information given by any of the subordinate or superior authority or even by any of the parties. The source of information is not important but the satisfaction of the authority in respect of legality and propriety of the proceedings. If the Commissioner is prima facie satisfied that there is illegality or impropriety, he has been empowered to issue show cause notice. After considering the reply, the Commissioner on being satisfied that the order of the assessing officer is suffering from any illegality or impropriety, will have jurisdiction to interfere in the order otherwise, the revisional jurisdiction cannot be exercised. The last argument that reasons for issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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