1981 (11) TMI 169

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.... Civil Writ Petitions Nos. 1738 and 1739 of 1972 as the question of law involved in both these writ petitions is the same. In both these petitions, a notice suo motu issued under section 21(1) of the Punjab General Sales Tax Act (hereinafter referred to as the Act) is sought to be challenged on the sole ground that the revisional authority purporting to act under section 21(1) of the Act has no ju....

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....Ltd. v. State of Punjab [1971] 28 STC 709 1971 PLR 476, which has been followed in a number of cases.   It is well-settled by now that under the provisions of section 21(1) of the Act, the revisional authority can call for the records of any proceedings for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made thereunder or may pass such order ....

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....revisional authority should be directed to conclude the proceedings in accordance with law. In the reply, it has been pleaded that the revisional authority shall pass its order only on the material which was before the Assessing Authority. In view of what has been stated above, the revisional authority is directed to proceed in accordance with law so as not to take any material into consideration ....