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Issues: (i) Whether the Commissioner's revisional power under section 21(2) of the Mysore Sales Tax Act, 1957 includes the power to call for and examine records as part of the same revisional process; (ii) whether the four-year limitation in section 21(3) is satisfied by initiation of revision proceedings within time or whether the final revisional order must also be made within that period.
Issue (i): Whether the Commissioner's revisional power under section 21(2) of the Mysore Sales Tax Act, 1957 includes the power to call for and examine records as part of the same revisional process.
Analysis: The power under section 21(2) is not a collection of independent stages. It comprises calling for the records, examining them, and passing an appropriate order on revision. The calling for records is an integral part of the revisional power and forms part of the Commissioner's quasi-judicial jurisdiction to revise subordinate orders.
Conclusion: The power to call for records is included in the Commissioner's revisional power.
Issue (ii): Whether the four-year limitation in section 21(3) is satisfied by initiation of revision proceedings within time or whether the final revisional order must also be made within that period.
Analysis: Section 21(3) states that the revisional power under section 21(2) shall be exercisable within four years from the date of the assessment order. The expression "shall be exercisable" was held to refer to the commencement of the revisional process, not its completion. Limitation is therefore satisfied when the Commissioner initiates revision by calling for the records within four years; the final order may be passed thereafter.
Conclusion: The limitation period governs initiation of revision proceedings, not the date of the final revisional order.
Final Conclusion: The Commissioner's revision was within time, and the levy made in exercise of revisional jurisdiction was upheld.
Ratio Decidendi: Where a statute provides that revisional power shall be exercisable within a fixed period, the limitation applies to the initiation of the revisional proceedings, and the call for records is itself part of that revisional exercise.
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