Broad revisional power under Bihar finance law allowed suo motu examination and remand despite concurrent refund proceedings.

Under section 46(4) of the Bihar Finance Act, 1981, the Commissioner's revisional power is broad enough to call for and examine records to test the legality or propriety of an assessment order. That power is not confined by the fact that the same records were also before the authority in another administrative capacity, and the source from which the alleged illegality is noticed does not limit jurisdiction. Because section 46(5) contemplates hearing before revision, the Joint Commissioner could examine the assessment order despite the refund matter being before him for counter-signing and validly remand the assessment.

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Issues: Whether the Joint Commissioner, while dealing with the refund matter for counter-signing, could validly exercise suo motu power under section 46(4) of the Bihar Finance Act, 1981 and remand the assessment order.

Analysis: Section 46(4) confers wide power on the Commissioner to call for and examine the records of any proceeding in which an order has been passed by another authority, for the purpose of satisfying himself about the legality or propriety of such order. The power is not excluded merely because the records were before the Commissioner in another capacity, and the source from which the illegality comes to notice does not limit the jurisdiction. The statute also contemplates an opportunity of hearing under section 46(5), and the Court held that the Commissioner could examine the assessment order even though the refund matter was pending before him for counter-signing.

Conclusion: The Joint Commissioner was competent to invoke suo motu power under section 46(4) and to pass the remand order; the question was answered against the assessee.

Ratio Decidendi: A statutory revisional power expressed in wide terms may be exercised suo motu whenever the authority is alerted to possible illegality or impropriety, even if the same authority is simultaneously seized of the matter in another administrative capacity.

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