Revisional power under sales tax law extends to suo motu scrutiny of assessment records and unassessed turnover.

Section 40 of the Haryana General Sales Tax Act, 1973 was construed to give the Commissioner revisional power to call for the record of any case, pending or disposed of, suo motu, in order to reach a just and fair decision. On that basis, the revising authority was held to have jurisdiction to examine purchase turnover not included in gross or taxable turnover and not assessed to tax. The reference was therefore answered against the Revenue, and the remaining referred questions were treated as not surviving for separate determination.

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Issues: Whether the revising authority had jurisdiction under section 40 of the Haryana General Sales Tax Act, 1973 to tax purchase turnover not included in the gross or taxable turnover and not assessed to tax.

Analysis: Section 40 confers revisional power on the Commissioner, including the power to call for the record of any case, pending or disposed of, suo motu, in order to reach a just and fair decision. On that basis, the question referred was answered by following the earlier decision that had construed the scope of the revisional power under the same provision. Once that issue was answered, the remaining questions were held not to survive.

Conclusion: The revising authority had jurisdiction under section 40 to deal with the turnover in question, and the reference was answered against the Revenue.

Final Conclusion: The legal position on revisional power under the statute was affirmed, and no separate adjudication was required on the remaining referred questions.

Ratio Decidendi: The revisional authority's power under section 40 extends to suo motu examination of a case to secure a just and fair decision, including matters arising from the assessment record.

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