Concurrent jurisdiction cannot be used by a lower tax authority to revise an assessment already taken up by a superior authority.

Concurrent jurisdiction under the Tamil Nadu Value Added Tax Act, 2006 did not permit a lower authority to revise an assessment after the superior authority had already taken up the same subject matter. The Court held that, although the Act conferred assessment powers on designated officers within their respective limits, concurrent power does not authorise continued or subsequent action by an inferior officer where the superior authority has proceeded first, absent express statutory permission. The revised assessment passed by the lower authority was therefore without sustainable jurisdiction and was set aside, with the matter remitted for fresh consideration by the competent superior authority in accordance with law.

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Issues: Whether, in the presence of concurrent jurisdiction under the Tamil Nadu Value Added Tax Act, 2006, an authority lower in rank could revise an assessment after the superior authority had already dealt with the matter.

Analysis: The provisions relied upon showed that assessing authority was widely defined and that the Act empowered the designated officers to perform assessment functions within the assigned limits. The Court accepted that concurrent jurisdiction existed, but held that concurrent power does not mean that one authority may continue or conclude a matter already taken up by the other where the same subject matter is involved. In the absence of any express provision authorising the lower authority to act after the superior authority had proceeded on the matter, the impugned revision by the inferior officer was not sustainable.

Conclusion: The revised assessment order passed by the lower authority was without sustainable jurisdiction and was set aside.

Final Conclusion: The writ petition succeeded, the impugned revised assessment was annulled, and the matter was sent back for fresh consideration by the competent superior authority in accordance with law.

Ratio Decidendi: Where two authorities have concurrent jurisdiction, the same matter cannot be pursued by an inferior authority after it has been dealt with by the superior authority unless the statute expressly permits such further exercise of power.

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