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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 ..... 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 show-cause notice are not made out so as to point out any impropriety or illegality, is an argument raised without submitting reply to consider the merits of the issues raised. Such an argument cannot be examined at this stage. W.P. dismissed. - C.W.P. No. 22342 of 2011 - - - Dated:- 2-12-2011 - HEMANT GUPTA AND SANDHAWALIA G.S., JJ. For the Appellant : Sanjiv Bansal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner has challenged the issuance of the said show-cause notices, inter alia, for the reason: (i) That the Additional Excise and Taxation Commissioner is not a Commissioner, competent to invoke revisional jurisdiction in terms of section 65 of the Act. (ii) That the Additional Excise and Taxation Commissioner has acted at the behest of the Assistant Excise and Taxation Commissioner, thus the revisional authority did not apply its own mind as to whether the order passed by the assessing officer, should be revised. It is contended that the revisional authority can exercise jurisdiction of its own motion and not at the instance of a subordinate authority. (iii) That the entire basis of issuance of show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise and Taxation Commissioners, therefore, there will be multiple authorities to exercise revisional jurisdiction in respect of the same subject-matter and thus, the exercise of jurisdiction suffers from illegality, is not meritorious. The exercise of jurisdiction is by an Additional Excise and Taxation Commissioner under the Act. Whether there are multiple Additional Excise and Taxation Commissioners or not, is the question which does not arise for consideration as there are no pleading to this effect. In view of the notification dated March 31, 2005, an Additional Excise and Taxation Commissioner, is the Commissioner under the Act and competent to invoke the revisional jurisdiction under the Act. In respect of the argument that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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