Revisional power cannot compel Central Sales Tax registration unless the statute expressly authorises it and revision preconditions are met.

Revisional power under section 31(1) of the Assam Sales Tax Act is limited to cases where the Commissioner examines the record, finds the subordinate order erroneous and prejudicial to the Revenue, and then makes an appropriate revisional order. Section 9(2) of the Central Sales Tax Act permits State authorities to use State-law powers for assessment, reassessment, collection and enforcement, but it does not specifically extend to directing registration under section 7(1) of the Central Act. On that reasoning, a revisional authority cannot compel Central Sales Tax registration through section 31(1) read with section 9(2) without the statutory preconditions being met; the notice and revisional order were therefore beyond jurisdiction.

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Issues: Whether the revisional authority under section 31(1) of the Assam Sales Tax Act, 1947 could direct registration of the dealer under section 7(1) of the Central Sales Tax Act, 1956 and, in the absence of a finding that the subordinate order was erroneous and prejudicial to the Revenue, could issue the notice and pass the impugned revisional order.

Analysis: Section 31(1) authorises revision only where the Commissioner examines a record, forms the view that an order of an officer appointed under section 8 is erroneous and prejudicial to the interests of the Revenue, and then passes such orders as the circumstances justify. Section 9(2) of the Central Sales Tax Act, 1956 enables State sales tax authorities to assess, reassess, collect and enforce payment of tax under that Act by using powers available under the State sales tax law, but the power is confined to the matters expressly covered by that provision. Registration under section 7(1) is not one of the matters specifically included within section 9(2). The revisional authority therefore could not use section 31(1) of the State Act read with section 9(2) of the Central Act to compel registration under the Central Sales Tax Act. The record also did not establish the statutory precondition for invoking revisional power, namely a considered satisfaction that the earlier order was erroneous and prejudicial to the Revenue. The notice and the final order were accordingly beyond jurisdiction.

Conclusion: The notice issued under section 31(1) and the order directing registration and reassessment under the Central Sales Tax Act were invalid and could not be sustained.

Final Conclusion: The writ petition succeeded and the impugned notice and revisional order were quashed, leaving the parties to bear their own costs.

Ratio Decidendi: Revisional power under a State sales tax law, even when invoked alongside section 9(2) of the Central Sales Tax Act, cannot be extended to direct registration under the Central Act unless the statute expressly authorises that course and the jurisdictional preconditions for revision are satisfied.

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