Suo motu revision can consider an assessee's exemption claim despite no appeal, where the statute permits just and proper relief.

In suo motu revision under section 67 of the Gujarat Sales Tax Act, 1969, the revisional authority's wide power to pass such order as it thinks just and proper extends to granting relief to either the Revenue or the assessee. Section 67(2) did not bar consideration of the exemption claim because the revision was initiated by the Commissioner on its own motion, not on an assessee's application. The assessee's failure to file an appeal did not preclude examination of the claim that sale of honey was exempt under entry 35 of Schedule I, and the Tribunal was justified in directing that the exemption question be considered in revision.

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Issues: Whether, in suo motu revision under section 67 of the Gujarat Sales Tax Act, 1969, the revisional authority could grant relief to the assessee notwithstanding that no appeal had been filed against the assessment order, and whether the scope of section 67(2) barred such relief.

Analysis: The revisional power under section 67 is couched in wide language and authorises the Commissioner to pass such order as he thinks just and proper. The power is meant to correct error or illegality and may be exercised in favour of either the Revenue or the assessee. The restriction in section 67(2) was held inapplicable because the revision was initiated suo motu by the Commissioner and was not a revision filed by the assessee on application. The fact that the assessee had not filed an appeal did not, therefore, bar consideration of the exemption claim. Since the sale of honey was admittedly exempt under entry 35 of Schedule I, no further factual enquiry was required, and the Tribunal was justified in directing that the exemption question be considered in revision.

Conclusion: The question was answered in the affirmative, holding that the assessee was entitled to raise the exemption plea in suo motu revision despite not having filed an appeal, and the revisional authority could grant appropriate relief.

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