2013 (12) TMI 1078

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned Senior Counsel along with Shri Sandesh Jain and Shri A.K. Shrivastava, Advocates For the Respondent : Shri Samdarshi Tiwari, learned Govt. Advocate ORDER This petition is directed against the order dated 9-5-2013 passed by the Additional Commissioner, Commercial Tax, Jabalpur, Region on the application filed by the petitioner invoking jurisdiction of the Commissioner for exercising suo m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....motu revision of Commissioner at the instance of the assessee. It is further submitted that against the order Annexure-P/2, remedy of filing an appeal and thereafter a second appeal was available to the petitioner and without availing the said remedy the petitioner had invoked the powers of Commissioner under Section 47(1) of the VAT Act, which has rightly been declined by the Commissioner. The L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the dealer or person, as he thinks fit within six calendar months from the date of initiation of proceedings: Provided that the Commissioner shall not revise any order under this sub-section,- (i) where an appeal against the order is pending before the Appellate Authority or the Appellate Board or where, if such appeal lies, the time within which it may be filed has not expired; or (ii) where....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iod of six months from the date of initiation of proceedings. Meaning thereby, that such powers can be exercised by the Commissioner on his own motion and not at the instance of the dealer. It is not in dispute that against original assessment order, Annexure-P/2, dated 31-01-2012, the remedy of filing an appeal under Section 46 of the VAT Act was available to the petitioner. Apart from this, ther....