2001 (4) TMI 878

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....tificate was given to the Industries Commissioner as required by the Sales Tax Incentive Scheme (1995-2000). The said application was granted on February 23, 1998 for sales tax incentive. Ad hoc eligibility certificate for Rs. 717 lacs was issued on April 23, 1999. Thereafter, Additional Industries Commissioner issued final eligibility certificate for Rs. 2,300.28 lacs on April 29, 2000. 3.. In between the petitioner made an application on May 10, 1998 to the Commissioner for determination of disputed questions as provided by section 62 of the Gujarat Sales Tax Act, 1969 (hereinafter to be referred to as "the Act"). Under section 27 of the Act, for carrying out the purpose of the Act, the State Government appointed an officer who is known ....

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....s before such direction was issued, shall be restored to him or them." 4.. In the instant case, the Commissioner delegated powers to the Deputy Commissioner (Legal) and therefore the application which was made under section 62 of the Act was required to be dealt with by the Deputy Commissioner (Legal). It is specifically averred in the petition that the Deputy Commissioner forwards a note containing his proposed decision to the Commissioner for his approval and after receiving such approval, the Deputy Commissioner (Legal) would pass appropriate order in consonance with the approval given by the Commissioner. In the instant case, similar procedure was followed and after receiving an approval, order was made on July 18, 1998 deciding the di....

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....uch order and pass such order thereon, as he thinks just and proper within twelve months, from the date of service of notice for revision; (b) the Tribunal, on application made to it against an order of the Commissioner [not being an order passed under sub-section (2) of section 65 in second appeal or under clause (a) in revision on an application] within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper. (2) Where an appeal lies under section 65 and no appeal has been filed, no proceedings in revision under this section shall be entertained upon application: Provided that the proceedings in revision may be entertain....

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.... by the Commissioner under section 27 of the Act. Powers are either exercised by the Commissioner himself or the Deputy Commissioner or the Assistant Commissioner as the case may be. In the instant case, had the order not been approved by the Commissioner, the matter would have been different. Once the Commissioner himself has approved the order, he himself cannot exercise revisional jurisdiction. When the order is made with approval, it is his own order though appears to have been made by the Deputy Commissioner. 5.. Learned counsel Mr. Kaji, appearing for the petitioner invited our attention to a decision of the apex Court in the case of Behari Kunj Sahkari Awas Samiti v. State of U.P. AIR 1997 SC 3123. In paras 7 and 8 of the said judg....