TaxTMI 
TaxTMI 
2000 (9) TMI 1027
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.... in purchase and sale of grocery items on wholesale basis at Charampa Bazar, Bhadrak. It has been registered as a dealer under the provisions of the Act in Bhadrak Circle, Bhadrak, with registration No. BD-803. The Sales Tax Officer, Bhadrak (opposite party No. 1) in regular course for the year 199798 made assessment order under section 12(4) of the Act on May 20, 1998 at annexure 2. On the basis of a fraud report submitted by the Inspector of Sales Tax, Keonjhar the order of assessment dated May 20, 1998 at annexure 2 was sought to be reopened under section 12(8) of the Act by issuing notice to the petitioner who duly appeared and produced the relevant books of accounts for verification. After examining the books of accounts vis-a-vis the ....
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....ch 30, 1999 at annexure 1 calling upon the petitioner to show cause as to why the order dated August 5, 1998 passed by the Sales Tax Officer at annexure 3 should not be revised under section 23(4)(a) of the Act read with Rule 80 of the rules. The petitioner, on receipt of the said notice appeared before the Assistant Commissioner and filed its objection on April 9, 1999 at annexure 7. The Assistant Commissioner by his order dated April 30, 1999 at annexure 1/A held that the petitioner had indulged in fraudulent business by suppressing transactions and accordingly revised the order of the Sales Tax Officer dated August 5, 1998 made under section 12(8) of the Act and enhanced to same figure of gross turnover by Rs. 36,90,000 which is eighteen....
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....such rules as may be made and for reasons to be recorded in writing, the Commissioner may, upon application by a dealer (or person) or on his own motion revise any order made under this Act or the rules made thereunder by any person other than the Tribunal, appointed under sub-section (3) of section 3 to assist him: Provided that the Commissioner shall not entertain any such application for revision if the dealer (or person) filing the same having a remedy by way of appeal under sub-section (1), or sub-section (3) did not avail of such remedy or the application is not filed within the prescribed period. Explanation.-Any provision contained elsewhere in this Act which provides for determination of any specific matter shall not debar the Co....
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....o revise is erroneous in so far as it is prejudicial to the interest of the Revenue. Fulfilment of this pre-condition is not a mere formality; rather it is mandatory. Such recorded reasons must be germane providing the foundation for assumption of jurisdiction. Before initiation of proceeding under section 23(4)(a) read with rule 80 of the Rules recording of reasons is a condition precedent. In absence of that no proceeding can be held to have been validly initiated and the entire proceeding culminating in the final order would be vitiated. 5.. In order to satisfy ourselves, we directed the learned Standing Counsel of the department to produce the relevant record which was produced today. On its perusal, we find that the Assistant Commissi....