1991 (11) TMI 243

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....r to produce their books of account along with the purchase and sale bills, way bill books, "C" form and "F" form books and other connected records relating to their business for the year 1983-84. It was mentioned in the notice that if the petitioner fails to produce the above records, exemption granted by the assessing authority under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act for the year 1983-84 will be withdrawn and action as contemplated under law will also be taken. In the counter-affidavit filed by the respondent, it is averred that the impugned notice was issued to the petitioner for production of accounts with a view to verify whether the dealer was really eligible for exemption on certain items of turno....

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....to in sub-section (1) may also be exercised by the Joint Commissioner, Deputy Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them." There can be no doubt that the Deputy Commissioner who is the respondent herein, is competent to exercise the power of suo motu revision under section 20(1). He has specifically stated both in the impugned notice as well as in the counteraffidavit filed by him that he has not yet initiated proceedings under section 20 of the Act and that he wanted to make an enquiry before initiating such proceedings to revise or modify the assessment order. Section 20 contemplates such an enquiry if the order or proceedings re....