Final taxability determination cannot be reopened through suo motu revision where statutory remedies were not pursued.

A final taxability determination made under section 62 could not be reopened through suo motu revision under section 67 once the statutory finality attached and no appeal was pursued under section 65(1)(c). The court treated section 62(3) as barring re-agitation of the concluded order except through the prescribed remedies, and held that a later Tribunal view in another matter did not authorise the Assistant Commissioner to unsettle an inter partes determination already final. The reference was answered on the jurisdictional issue in favour of the assessee, and the taxability question was left unanswered as unnecessary.

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Issues: Whether the Assistant Commissioner could validly exercise suo motu revision under section 67 after a final determination under section 62 had already been made, and whether the later Tribunal view could reopen that concluded position.

Analysis: Section 62(1) authorises the Commissioner to determine the rate of tax or taxability of a particular sale or purchase, and section 62(3) gives finality to such determination by barring re-agitation except through the statutory remedies of appeal or revision against the order. The assessee had already obtained a final determination in its favour under section 62, and the department did not challenge that order by appeal under section 65(1)(c). In those circumstances, the Assistant Commissioner could not disregard the concluded determination and reopen the matter merely because a later Tribunal decision had taken a different view in another case. The scope of suo motu revision under section 67 could not be used to unsettle a final inter partes decision.

Conclusion: The suo motu revision was not maintainable, and the assessee's favourably concluded determination under section 62 could not be reopened.

Final Conclusion: The reference was answered in favour of the assessee on the jurisdictional issue, and the taxability question was left unanswered as unnecessary.

Ratio Decidendi: A tax determination made final under the statutory provision conferring finality cannot be reopened through suo motu revision where the statute provides exclusive appellate or revisional remedies and no such remedy was pursued.

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