1991 (7) TMI 355

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....J.-This revision is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in C.T.A. No. 415 of 1979 dated March 31, 1980. 2.. An interesting question of law arises out of this tax case. The question is, when the Deputy Commissioner (Commercial Taxes), refused to exercise his suo motu power on application by the assessee under section 32 of the....

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....tion 14, section 15, or sub-sections (1) and (2) of section 16 and if such order or proceeding recorded is prejudicial to the interest of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit." "Section 36. Appeal....

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....l against an order passed by the Deputy Commissioner under section 32(1) of the Act subject to the period of limitation. The question is, whether the order declining to exercise the suo motu power can be considered as an order under section 32(1) of the Act. This question, though not directly on the point, under identical circumstances, had been considered by this Court in State of Tamil Nadu v. C....

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....ein, it would be passing an order under section 34(1) against which an appeal would lie to the High Court under section 37". The learned Judge further held that "when the Board merely intimates to the party that it does not intend to exercise its suo motu powers of revision, such an intimation itself will not constitute an order under section 34(1) and no appeal would lie to the High Court against....