1974 (4) TMI 83

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....de the assessee's revision application against a provisional assessment after the final assessment order has been made?" The matter concerns the provisional assessment of the assessee, M/s. Shyam Lal Dina Nath, for the first two quarters ending 30th September, 1965, of the assessment year 1965-66. While the assessee claimed to be merely a taula (weighman) the Sales Tax Officer treating it to be a commission agent and by applying best judgment determined its provisional turnover for the two quarters as Rs. 1,00,000. After making the aforesaid provisional assessment, the Sales Tax Officer issued demand notices which were served upon the assessee on 12th March, 1966. The assessee's appeal against the aforesaid provisional assessment order d....

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....ommissioner of Sales Tax or of any person aggrieved to call for and examine the relevant record for the purpose of satisfying itself about the legality or propriety of an order made by the appellate or assessing authority and then to pass such order as it may think proper in the circumstances. It is thus obvious that the additional revising authority had the jurisdiction to call for the record of the appeal arising out of the proceedings for provisional assessment and to test the propriety or legality of that appellate order and, thereafter, to pass an appropriate order which the circumstances of the case require. There is nothing in the section to indicate that the jurisdiction of the revising authority to call for and examine the records ....

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.... a particular assessee in a different manner. However, the provisional assessment order may lead to certain consequences like penalty and, even though after regular assessment is made, the provisional assessment order may not be enforceable as such, those consequences might still continue to operate to the assessee's detriment and may not be arrested merely because final assessment has been made. Accordingly there is no reason why the statute should be so construed as to take away the jurisdiction of the revising authority thereby preventing it from making a just order.   It is significant to note that the power conferred on the revising authority is a discretionary power. Accordingly, if the revising authority comes to the conclusi....