Suo motu revision and review powers must be considered when an apparent error affects TSPP determination.

The revisional authority's refusal to act on an apparent error affecting determination of TSPP was not justified. Section 80 of the West Bengal Sales Tax Act, 1994 is not limited to cases where the Revenue identifies a mistake or where the error operates only against the Revenue; where a manifest error affecting the final result is brought to notice, the competent authority must examine the record and decide whether suo motu revision should be initiated. If revision is declined, the proviso to section 83 also requires consideration of review where statutory conditions are met. Failure to exercise a statutory power amounts to error, and the matter was directed to be considered on merits.

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Issues: Whether the Special Commissioner was justified in refusing to exercise suo motu revisional power or review jurisdiction in respect of an apparent error affecting the determination of TSPP.

Analysis: The revisional authority had not considered the petitioner's grievance regarding determination of TSPP. Section 80 of the West Bengal Sales Tax Act, 1994 does not confine suo motu revision only to cases where the Revenue points out the mistake or where the error operates against the Revenue. Where an apparent mistake affecting the final result is brought to notice, the competent authority must examine the record and decide whether revision should be initiated. If the authority declines to act under section 80, the proviso to section 83 also requires consideration of the review power where the statutory conditions exist. Failure to exercise a power vested by statute amounts to error.

Conclusion: The refusal to entertain the application was not justified, and the impugned order was set aside with a direction to consider the petitioner's grievance on merits under the proviso to section 83 of the West Bengal Sales Tax Act, 1994.

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