Suo motu revision cannot be invoked by an assessee when a statutory appeal remedy exists under the VAT Act.

Section 47 of the M.P. VAT Act, 2002 vests suo motu revisionary power in the Commissioner and does not permit an assessee to invoke that power by application. Where the original assessment order was appealable under Section 46, the assessee was required to pursue the statutory appeal rather than bypass that remedy and seek revision. The cited Punjab and Haryana decision did not assist because the statutory scheme here specifically provided an appellate route against the assessment order. The application for suo motu revision at the assessee's instance was therefore not maintainable, and the refusal to entertain it was upheld.

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Issues: Whether the Commissioner could exercise suo motu revision under Section 47 of the M.P. VAT Act, 2002 at the instance of the assessee, and whether the writ petition was maintainable when the statutory remedy of appeal was available.

Analysis: Section 47 empowers the Commissioner to act on his own motion to call for the record and revise an order, which indicates a jurisdiction exercisable by the Commissioner independently and not on an assessee's application. The original assessment order was appealable under Section 46 of the M.P. VAT Act, 2002, and the existence of that statutory appellate remedy meant that the assessee ought to have pursued the prescribed course instead of seeking to invoke revisionary power. The distinction drawn in the cited Punjab and Haryana decision did not assist the petitioner on the facts, because the present case involved bypassing the available appeal remedy and seeking revision in a manner not contemplated by the statute.

Conclusion: The application for suo motu revision at the instance of the assessee was not maintainable, and refusal to entertain it was upheld. The writ petition was dismissed.

Ratio Decidendi: A statutory power of suo motu revision vested in the Commissioner cannot be invoked by an assessee where the Act provides an appellate remedy against the original order.

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