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TMI Blog2015 (6) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... S. J. Vazifdar, Acting Chief Justice (Oral): 1. This is an appeal against the order of the Haryana Value Added Tax Appellate Tribunal, Haryana (for short, the 'Tribunal') dated 31.10.2013 (Annexure A-6), dismissing the appeal filed against the order of the revisional authority, dismissing the preliminary issue raised before the Deputy Excise & Taxation Commissioner-cum-Revisional Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the persons concerned a reasonable opportunity of being heard, pass such order in relation thereto as he may think fit: Provided that no order passed by a taxing authority shall be revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to such exceptions, conditions and restrictions as may be specified in the notification and where an officer on whom such powers have been conferred passes an order under this section, such order shall be deemed to have been passed by the Commissioner under sub-section (1)." 4. We are concerned essentially with the second proviso to Section 34. The revisional jurisdiction was exercised on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012. 5. The main question is as to whether the present case which involves the sale of the same goods to the Police Department, the Forest Department and other Departments and to the State Transport Corporation, is similar to the case dealt with by the order of the Tribunal dated 11.12.2009 (released on 21.12.2009). Had the present case involved the sale of goods to the said Nigams, it may have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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