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TMI Blog2019 (10) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Commercial Tax exercising the powers under section 64(2) of the Act. In terms of the said provisions, the Commissioner is empowered to pass such order as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. A direction issued by the Commissioner to do the fresh assessment would not come within the purview of sub-section (3) of section 40 of the Act. The period of limitation would start running from the date of passing of the order by the Commissioner under section 64(2) of the Act directing the fresh assessment. If that to be considered in terms of sub-section (1) of section 40 of the Act, the order impugned is well w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the first appellate authority under section 62 of the Act. The appeals filed by the petitioner came to be allowed vide order dated May 31, 2010. Pursuant to the said order, the Additional Commissioner of Commercial Taxes (revisional authority) exercising power under section 64(1) of the Act, initiated the suo motu revision proceedings and the same came to be dropped in terms of the order dated June 13, 2012. Subsequently, respondent No. 2-Commissioner of Commercial Taxes, initiated proceedings under section 64(2) of the Act and passed an order on July 17, 2014 setting aside the orders passed by the first appellate authority as well as the revisional authority under section 64(1) of the Act and the case was remanded to the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this ground, the writ petition deserves to be allowed setting aside the reassessment order impugned herein. 5. The learned Additional Government Advocate appearing for the Revenue would submit that the original assessment order relating to the tax periods in question was passed by the prescribed authority on February 16, 2010, against which appeals were preferred by the assessee and the appellate authority allowed the appeals vide order dated May 31, 2010 which was taken up in revision by the Additional Commissioner under section 64(1) of the Act and the same came to be dropped on June 13, 2012. Subsequently, the Commissioner of Commercial Taxes exercising powers under section 64(2) of the Act has set aside the orders of the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity shall not be taken into account in computing the period for assessment or re-assessment and as such the order impugned is barred by limitation cannot be countenanced for the reason that the reassessment order impugned is passed pursuant to the directions issued by the Commissioner of Commercial Tax exercising the powers under section 64(2) of the Act. 10. Section 64(2) of the Act is quoted hereunder for ready reference : The Commissioner may on his own motion call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any officer subordinate to him (or the Authority for Clarification and Advance Rulings constituted under section 60) is erroneous in so far as it is prejud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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