Pre-revisional inquiry under section 20 is permissible, but a revision notice must specify the turnover items to be examined.

Section 20 permits the revisional authority to call for and examine relevant records before initiating suo motu revision, so a pre-revisional inquiry and request for account books were within power. However, the notice was defective because it did not specify the particular items of turnover to be verified, leaving the enquiry insufficiently focused and making compliance difficult. The authority could therefore proceed only after issuing a fresh notice that clearly identified the records and turnover items under examination.

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Issues: Whether the Deputy Commissioner could call for account books before initiating suo motu revision under section 20, and whether the notice was valid despite not specifying the particular items of turnover to be verified.

Analysis: Section 20 empowers the revisional authority to call for and examine the record of a subordinate order and, if it appears prejudicial to the interests of revenue, to make inquiry and then initiate proceedings to revise, modify, or set aside the assessment. The authority was therefore competent to seek production of relevant books of account before commencing revision proceedings. However, the impugned notice was defective because it did not identify the specific items of turnover in respect of which the books and connected records were required, making compliance difficult and leaving the enquiry insufficiently focused.

Conclusion: The authority had power to make a pre-revisional inquiry under section 20, but the notice issued was not proper in its present form. A fresh and properly specific notice was required, and further proceedings could continue in accordance with law.

Ratio Decidendi: Under section 20, a revisional authority may call for relevant records and conduct a pre-revisional inquiry before initiating proceedings, but the notice must be sufficiently specific to the items under examination.

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