Revision by same-rank tax impermissible; impugned notices set aside under the Haryana sales tax framework.

Revisional power could not be exercised by an officer against an order passed by an authority of the same rank under the Haryana General Sales Tax Act, 1973. The notice initiating revision was challenged because the assessment had been framed by a Deputy Excise and Taxation Commissioner and the revisional notice was also issued by an officer of equivalent rank. Following the earlier principle that such revision is impermissible, the HC held the impugned notices vulnerable and set them aside.

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Issues: Whether revisional proceedings under Section 40(2) of the Haryana General Sales Tax Act, 1973 could be initiated by an officer of the same rank as the assessing authority.

Analysis: The writ petition challenged the notice initiating revision on the ground that the assessment had been framed by a Deputy Excise and Taxation Commissioner and the revisional notice was also issued by an officer of the same rank. The question had already been answered in earlier proceedings holding that revisional power is not exercisable by an officer in respect of an order passed by an authority of the same rank. The impugned notices were therefore vulnerable on the same principle.

Conclusion: The initiation of revision by an officer of the same rank was not permissible and the impugned notices were set aside.

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