Appellate tribunal's advisory reference to suo motu revision was not an excess of jurisdiction, leaving the assessment undisturbed.

An appellate tribunal's observation that a Commercial Tax Officer could consider suo motu revision was treated as a non-binding advisory intimation, not a jurisdictional command. The earlier appeal had been dismissed as time-barred, leaving the assessment order undisturbed, and the later transfer to the tribunal under the General Sales Tax Act was treated only as an appeal from the Commercial Tax Officer's order. Because the tribunal did not set aside the rejection of the appeal or the assessment itself, no error of law or excess of jurisdiction was shown. The revision petition was therefore dismissed.

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Issues: Whether the Appellate Tribunal exceeded its jurisdiction in making an advisory direction to the Commercial Tax Officer to consider the matter suo motu in revision after holding that the appeal was time-barred and not entertaining the merits.

Analysis: The appeal before the Commercial Tax Officer had been dismissed as barred by limitation under the law then in force, and the assessment order therefore remained undisturbed. The later transfer of the matter to the Appellate Tribunal under Section 19 of the General Sales Tax Act was to be treated only as an appeal against the order of the Commercial Tax Officer. The Tribunal did not set aside either the rejection of the appeal or the assessment order. Its observation that the Commercial Tax Officer could take up the matter suo motu in revision was treated as an advisory intimation drawing attention to possible revisional jurisdiction, not as a binding command. In those circumstances, no error of law or excess of jurisdiction was shown warranting interference.

Conclusion: The Tribunal did not act in excess of jurisdiction, and the revision petition was liable to be dismissed.

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