1983 (2) TMI 278

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....stion of admission. In this petition the petitioner has prayed that the order passed by the respondent No. 2, the Commissioner of Sales Tax, M.P., Indore refusing to exercise jurisdiction vested in him under section 39(1) of the M.P. General Sales Tax Act (for short "the Act") be quashed and the Commissioner be directed to restore the revision proceedings and after hearing the petitioner dispos....

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....This Court in the case of Commissioner of Sales Tax, M.P. v. Phoolchand Hirachand Kothari (M.C.C. No. 17 of 1978 decided on 21st August, 1980) held that the galvanized plain and corrugated iron sheets are declared goods covered by clause (iv) of section 14 of the Central Sales Tax Act and have to be taxed at concessional rate of 3%. After the said decision of this Court the petitioner submitted an....

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....ion praying for the aforesaid reliefs. Having heard learned counsel for the petitioner at length we have come to the conclusion that this is not a fit case for invoking the extraordinary powers of this Court under article 226 of the Constitution. It is true that as held in L. AR. Arunachalam Pillai and Sons v. State of Tamil Nadu [1980] 45 STC 109 (FB), Board of Revenue, Madras v. Raj Brothers ....

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....or the Revenue to bring to the notice of the revising authority any error made by the subordinate authorities. It is upto the revising authority to consider whether the case is a fit one for exercising its revisional jurisdiction. As in the instant case the Commissioner has held that it is not a fit case in which the revisional powers vested in the Commissioner should be exercised suo motu in our ....