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TMI Blog2013 (3) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Commercial Taxes has power to revise the said order of the first revisional authority suo motu, before he could set aside that order, he must record a finding that the said order is not only erroneous, but also prejudicial to the interest of the Revenue. It is only then, he gets jurisdiction to interfere with the order and pass orders either on merits or set aside the order and remand the matter back for fresh disposal. In the entire order, there is no finding recorded by the Additional Commissioner of Commercial Taxes that the order passed by the first revisional authority is erroneous and prejudicial to the interest of the Revenue, on the contrary, he has looked into the order passed by the assessing authority and has poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled his reply. After considering the said reply, the revision authority dropped the revision proceedings. The Additional Commissioner of Commercial Taxes initiated proceedings under section 64(1) of the Act on the ground that the order passed by the first revisional authority is erroneous and prejudicial to the interest of the Government revenue. A notice under section 64(1) of the Act was issued to the respondent. Though the respondent was served, they did not appear and filed their objections. Therefore, he proceeded to pass the impugned order pointing out the errors committed by the assess ing authority in the assessment order. However, in the operative portion of the order, both the orders of the assessing authority as well as the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made out. 5. The facts are not in dispute. When once the Joint Commissioner of Commercial Taxes initiated suo motu proceedings under section 63A of the Act against the order passed by the assessing authority and after conside ration of the said order on the merits, dropped the proceedings, the order of assessing authority has merged with the order of the first revisional authority. Under section 64(1) of the Act, the Additional Commissioner of Commercial Taxes has power to revise the said order of the first revisional authority suo motu, before he could set aside that order, he must record a finding that the said order is not only erroneous, but also prejudicial to the interest of the Revenue. It is only then, he gets jurisdiction to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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