Revisional power may be invoked by an aggrieved assessee, not only suo motu, where the statute permits revision.

A statutory revisional power vested in a public authority is not limited to suo motu exercise merely because the provision does not expressly refer to applications. The same power may be invoked at the instance of an aggrieved assessee unless the statute clearly excludes that route. The earlier view rejecting revision solely on the ground that it could not be triggered by application was legally incorrect, and a perfunctory, unreasoned disposal was also deficient because the merits were not properly examined. The matter therefore required fresh consideration and disposal in accordance with law.

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Issues: Whether the revisional power under section 25 of the Madras Sales of Motor Spirit Taxation Act, 1939 could be invoked on an application by an aggrieved party or only suo motu by the Board of Revenue.

Analysis: A statutory power of revision vested in a public authority to call for and examine the record of a subordinate authority is not confined to self-initiated exercise merely because the provision does not expressly mention applications. The fact that the authority may act suo motu does not exclude invocation of the same revisional power at the instance of an aggrieved party, and the earlier refusal on the ground that the power could not be triggered by application was legally incorrect. The impugned order was also found to be perfunctory and unsupported by reasons, indicating that the merits had not been properly considered.

Conclusion: The revisional power under section 25 could be invoked on an application by the aggrieved assessee, and the matter required fresh disposal in accordance with law.

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