Revisional power cannot replace original assessment jurisdiction, and escaped turnover must be assessed by the proper authority.

Revisional power under the sales tax law can include cancellation of an assessment and remand for fresh consideration, but it must be exercised within the scope of revision. The Commissioner could not direct a fresh assessment by the assessing officer where the proper course was to remit the matter to the appellate authority for rehearing and fresh disposal. The revisional authority also could not undertake a roving enquiry to bring alleged escaped turnover to tax, because assessment of escaped turnover belongs to the assessing authority exercising original jurisdiction. The order was modified accordingly, and the revisional direction for fresh assessment was not sustained.

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Issues: (i) Whether the Commissioner, in exercise of revisional powers under the sales tax law, could direct a fresh assessment by remanding the matter to the assessing authority. (ii) Whether the revisional authority could investigate and bring to assessment alleged escaped turnover, or whether such matter lay within the original jurisdiction of the assessing authority.

Issue (i): Whether the Commissioner, in exercise of revisional powers under the sales tax law, could direct a fresh assessment by remanding the matter to the assessing authority.

Analysis: The revisional provision empowered the Commissioner to call for records, examine orders prejudicial to the revenue, and pass such order as the circumstances justified, including cancelling the assessment and directing a fresh assessment. That power necessarily carried with it the authority to remit the matter for reconsideration by the subordinate authority. However, where the appellate order was itself found arbitrary, the proper course was to set aside that order and remit the appeal for fresh disposal rather than direct the assessing officer to make a fresh assessment in revision.

Conclusion: The Commissioner had power to remand, but the remand ought to have been confined to the appellate authority for fresh disposal.

Issue (ii): Whether the revisional authority could investigate and bring to assessment alleged escaped turnover, or whether such matter lay within the original jurisdiction of the assessing authority.

Analysis: The revisional power permitted inquiry necessary to correct an erroneous order, but it did not authorise a roving enquiry to reassess escaped turnover or to trench upon powers reserved to the assessing authority. If additional turnover had escaped assessment, the statutory remedy lay in proceedings before the assessing authority under the provision conferring original jurisdiction, not in revision.

Conclusion: The revisional authority could not use its powers to bring escaped turnover to assessment; that task belonged to the assessing authority.

Final Conclusion: The order was modified so that the matter stood remitted to the Deputy Commissioner for fresh disposal of the appeal, and the revisional direction for a fresh assessment by the assessing officer was not sustained.

Ratio Decidendi: Revisional power may correct an erroneous assessment and remit proceedings, but it cannot be used to assume the original assessing function of determining escaped turnover.

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