Revisional jurisdiction under sales tax law can correct omitted taxable turnover where the assessment order is otherwise improper.

Section 57 revisional power under the Bombay Sales Tax Act, 1959 was held wide enough to examine the correctness, legality and propriety of an assessment order where admittedly taxable turnover had been omitted from assessment. The omission was treated as an error in the assessment process, not a matter confined to escaped turnover proceedings under section 35 or rectification of a mistake apparent from the record under section 62. On that basis, the Assistant Commissioner could validly exercise suo motu revision and pass appropriate orders to cure the irregularity.

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Issues: Whether the Assistant Commissioner could validly exercise suo motu revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959, in relation to turnover admittedly taxable but omitted from assessment, or whether the proper recourse was reopening under section 35 or rectification under section 62.

Analysis: The turnover in question was not in dispute as taxable, and the omission to include it in the assessment was an error in the assessment process. The revisional power was wide enough to examine the correctness, legality and propriety of the assessment order and to pass suitable orders where the original order suffered from impropriety or irregularity. In these circumstances, the case was not confined to escaped turnover proceedings or to rectification of a mistake apparent from the record.

Conclusion: The Assistant Commissioner was entitled to invoke section 57, and the revisional order was within jurisdiction.

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