1996 (1) TMI 408

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....ding to the assessee, the assessment orders passed by the assessing officer are erroneous and prejudicial to the interest of the revenue. The Deputy Commissioner rejected the petitions filed by the assessee stating that in view of the amendment brought out to section 32 of the Tamil Nadu General Sales Tax Act by the amending Act 22 of 1982, which came into effect from November 1, 1982, the Deputy Commissioner cannot act upon the petitions filed by the assessee for invoking his revisional powers. Accordingly, all the petitions filed by the assessee were rejected. 3.. Aggrieved, the assessee filed appeals before the Appellate Tribunal. The Appellate Tribunal was of the view that since no opportunity was given to the assessee to represent hi....

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....ending Act 22 of 1982, which came into effect on November 1, 1982. Therefore, after November 1, 1982, the Deputy Commissioner has got no jurisdiction to entertain any petition filed by the assessee requesting him to invoke his revisional jurisdiction. In order to support this line of argument, the learned Additional Government Pleader (Taxes) relied upon several decisions, which we will consider at a later stage. On the other hand, the learned counsel appearing for the assessee while supporting the order passed by the Tribunal contended that even though the amending Act came into effect from November 1, 1982, for the earlier years the law as it stood on the first day of the financial year alone should be followed. It was further submitted t....

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....of the Act. Accordingly, all the petitions were remanded to the Deputy Commissioner for fresh disposal. 7.. It remains to be seen that prior to the amendment to section 32 of the Act brought about by the amending Act 22 of 1982, the assessee can request the Deputy Commissioner to invoke his revisional jurisdiction. But after the abovesaid amendment, the Deputy Commissioner alone has got power to invoke the revisional jurisdiction only if he comes to the conclusion that the assessment order made by the assessing officer is erroneous and prejudicial to the interest of the revenue and not otherwise. Admittedly these petitions were filed by the assessee on January 2, 1984, i.e., after the amendment came into effect from November 1, 1982. 8......

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....or proceeding recorded by the appropriate authority under section 4-A, section 12, section 12-A, section 14, section 15, or sub-sections (1) and (2) of section 16 and if such order or proceeding recorded is prejudicial to the interests 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." This provision came into force with effect from November 1, 1982, as per G.O. Ms. No. 1164, Commercial Taxes and Religious Endowments Department dated October 15, 1982. Because of this provision, the assessee can no longer with effect from November 1, 1982 invoke the re....