1966 (7) TMI 59

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....ese three revision petitions is the State Government, and the complaint made by them is that there was an abdication on the part of the Sales Tax Appellate Tribunal of the appellate power confided to it by section 22 of the Mysore Sales Tax Act, 1957, read with section 32(1) of the Mysore Sales Tax (Amendment) Act, 1963 (Mysore Act No. 9 of 1964), which will be referred to as the amending Act. ....

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....unal under section 22 of the principal Act. So it was that the Commissioner transmitted the papers relating to the revision petitions presented to him to the Sales Tax Appellate Tribunal. But the Sales Tax Appellate Tribunal retransmitted the records to the Commissioner on the ground that in one part of the revision petitions, the assessees had invoked the suo motu power of the Commissioner. It....

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....to the Commissioner is that created by section 22-A in the exercise of which he could revise orders made by officers subordinate to him only if they are prejudicial to the interests of the revenue. That revisional jurisdiction was unavailable in the cases before us in which the orders far from being prejudicial to the interests of the revenue, promoted that interest. That being so, the retransmiss....