Suo motu revisional power can begin with record examination first, with Revenue prejudice assessed only afterwards.

The Commissioner's suo motu revisional power under section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 could be exercised by first calling for and examining the subordinate record; a prior finding that the appellate remand order was prejudicial to Revenue was not required before summoning the record. Prejudice to Revenue was to be assessed only after such examination and hearing. Here, the Commissioner followed the statutory procedure by issuing notice, hearing the assessee, and then choosing not to interfere with the reassessment, while giving guidance for further proceedings. The revisional jurisdiction was therefore validly exercised and the challenge failed.

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Issues: Whether the Commissioner of Commercial Taxes could invoke suo motu revisional power under section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 without a prior finding that the appellate remand order was prejudicial to the interests of Revenue.

Analysis: The revisional power under section 20(1) is a suo motu power enabling the Commissioner to call for and examine the record of any subordinate order. The existence of prejudice to Revenue is to be determined after such examination. The power is not conditioned on a prior application or an antecedent prima facie finding before the record is summoned. In the present case, the Commissioner followed the statutory procedure by calling for the record, issuing notice, hearing the assessee, and then deciding not to interfere, while issuing only directions to guide the reassessment.

Conclusion: The Commissioner validly exercised revisional jurisdiction, and the assessee's challenge failed.

Ratio Decidendi: Suo motu revisional power may be initiated by calling for and examining the record, and the determination whether an order is prejudicial to the interests of Revenue can be made only after such examination.

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