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TMI Blog2022 (5) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... section 56 of the Act does not provide any power to the Commissioner to grant permission of reassessment on the application of the assessing authority. There is no dispute that the Commissioner, on its own motion, call for and examine the records relating to any order passed by any Officer subordinate to him for the purposes of satisfying himself as to the legality or propriety of such order and thereafter, passed such order in respect thereof as he deems fit. The power of the Commissioner is not in question in the present revision as per section 56(1) of the Act. The issue involved in the present revision is only confined to the initiation of the reassessment proceedings by the assessing authority seeking permission of the Commissioner to reassess the revisionist under section 56(1) of the Act. If this procedure is permitted, then section 29 of the Act provides for reassessment will become redundant. Once there is a specific provision empowering authorities to act as per the procedure, the same must be adhered to. Any deviation from such procedure will cause havoc in the State. Section 56 of the VAT Act would reveal that the section has wide power, but seeking of permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings under section 56(1) of the VAT Act. Copy of reply to the notice has been annexed as Annexure No. 6 to the revision. He submits that while passing the order dated 30.09.2016, the Joint Commissioner (Executive), Kanpur has specifically notices on the opening paragraph of its order (Annexure No. 7 to the revision), but failed to decide the core issue as to whether the permission can be granted to the assessing authority for reassessment under section 56(1) of the Act. On appeal before the Tribunal, again specific ground no. 11 was taken raising the issue of initiation of jurisdiction by the Commissioner granting permission to reassess the assessee. The Tribunal, while deciding the issue has referred to the judgement of this Court in M/s Samrat Carpet Vs. CTT reported in 1999 UPTC 1023 and held that the Commissioner had power to grant permission for reassessment, which is bad. He prays for allowing the revision. 4. Per contra, learned Standing Counsel supports the initiation of proceedings and the order passed by the authorities below. He submits that the Commissioner has a power under section 56(1) of the VAT Act to revise the order of the assessing authority and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . VAT Act, will be necessary to be looked into. Section 56 of the VAT Act reads as under:- 56. Revision by the Commissioner - (1)The Commissioner or such other officer not below the rank of Joint Commissioner, as may be authorised in this behalf by the Commissioner may call for and examine the record relating to any order, passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit. (2)No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard. (3)No order under sub-section (1), shall be passed (a)to revise an order, which is or has been the subject matter of an appeal under section 55, or an order passed by the appellate authority under that section. (b)before the expiration of sixty days from the date of the order in question; (c)after the expiration of four-years from the date of the order in question. Explanation - Where the appeal against any order is withdrawn or is dismissed for non-payment of fee payable under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of reasons recorded by the assessing authority, is satisfied that it is just and expedient so to do, authorises the assessing authority in that behalf, such assessment or re-assessment may be made within a period of eight years after expiry of assessment year to which such assessment or re-assessment relates notwithstanding such assessment or re-assessment may involve a change of opinion: Provided that it shall not be necessary for the Commissioner to hear the dealer before authorising the assessing authority. 14. Section 29(7) of the VAT Act empowers the Commissioner to grant permission for reassessment after expiry of the assessment year, but within 8 years of such assessment year, on his own or on the basis of reasons recorded by the assessing authority can extend the period of limitation and grant permission to the assessing authority of the respective dealer for reassessment. 15. Section 31 of the VAT Act provides for rectification of mistake, which is also quoted below:- Section 31: Rectification of mistakes :-(1) Any officer, authority, the Tribunal or the High Court may on its own motion or on the application of the dealer or any other i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute that the Commissioner, on its own motion, call for and examine the records relating to any order passed by any Officer subordinate to him for the purposes of satisfying himself as to the legality or propriety of such order and thereafter, passed such order in respect thereof as he deems fit. 20. The power of the Commissioner is not in question in the present revision as per section 56(1) of the Act. The issue involved in the present revision is only confined to the initiation of the reassessment proceedings by the assessing authority seeking permission of the Commissioner to reassess the revisionist under section 56(1) of the Act. If this procedure is permitted, then section 29 of the Act provides for reassessment will become redundant. Once there is a specific provision empowering authorities to act as per the procedure, the same must be adhered to. Any deviation from such procedure will cause havoc in the State. 21. The Division Bench of this Court in M/s A.K. Corporation Another Vs. State of U.P. Others reported in 1994 UPTC 75 has held that revisional authority has only empowered under section 10-B of the Act to satisfy itself about the propriety or le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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