Suo motu revisional refusal is not a final revisional order and cannot be revised by the Tribunal.

An order declining to exercise suo motu revisional power, even with incidental observations on the assessment order, is not a substantive revisional order. The Tribunal's jurisdiction under section 20(3)(c) extends only to a final appellate or revisional order, and a mere refusal to invoke revision does not itself revise the assessment. Remarks made while considering whether to initiate suo motu action are only prima facie and do not alter the character of the order. The Tribunal therefore lacked jurisdiction to entertain revision against such an order, and the Revenue's challenge succeeded.

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Issues: Whether an order merely declining to invoke suo motu revisional power, while making incidental remarks on the assessment order, is a "final revisional order" amenable to revision before the Tribunal under section 20(3)(c) of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The statutory scheme distinguishes between the Commissioner's suo motu revisional power under section 20(3)(a) and the Tribunal's jurisdiction to revise only a final appellate or revisional order under section 20(3)(c). An order that simply refuses to exercise suo motu revision does not itself revise the assessment order. Even where the revisional authority examines the assessment order for the limited purpose of deciding whether to invoke suo motu power, any observation on legality or propriety remains incidental and only expresses a prima facie view. Such an order is not a substantive revisional order and cannot be treated as a final revisional order within the meaning of section 20(3)(c).

Conclusion: The refusal to invoke suo motu revision was not a final revisional order. The Tribunal had no jurisdiction to entertain the revision against it, and the challenge to the Tribunal's orders succeeded in favour of the Revenue.

Ratio Decidendi: An order declining to exercise suo motu revisional power, even if it contains incidental remarks on the merits of the assessment, is not a revisional order and therefore is not a final revisional order capable of being revised by the Tribunal.

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