1971 (11) TMI 155

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....elf, though he has availed himself of the normal remedies such as appeal to the Appellate Assistant Commissioner, further appeal to the Appellate Tribunal, further reference to the High Court and also seeking after seeking for rectification of the original order by applying to the assessing authority and also by furthering the process by approaching the Deputy Commissioner to correct the order of ....

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....o orders of assessment for the years 1953-54 to 1962-63. The Deputy Commissioner passed the following order:   "The petitioners are informed that the provisions of section 32 of the Madras General Sales Tax Act, 1959, cannot be invoked on application and that the petitioners having failed to avail of the other legal remedies provided for within the time allowed cannot circumvent the law an....

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.... aggrieved person, as the section provides for the exercise of such power voluntarily by the authority. The words "suo motu" are so interpreted by the revenue. I am unable to agree with the contention that suo motu powers are exercisable only if the authority vested with the power is subjectively satisfied about the exercise of such power or if he minds to do so. Circumstances may arise when such ....

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....he Board of Revenue rneant by its order that because section 34(1) provides for suo motu power and therefore no party however aggrieved could move the Board to exercise that power, it would be a wrong view to take". Under section 34 of the earlier Act, it was the Board of Revenue which could exercise suo motu powers of revision; but, under the present Act, it is the Deputy Commissioner of Commerci....