2003 (3) TMI 687

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....sposed of by the following common order. 3.. Appellant is the registered dealer on the rolls of the Commercial Tax Officer, Miryalaguda, Nalgonda District. Final assessment was made by the Commercial Tax Officer, Miryalaguda, on a gross and net turnovers of Rs. 68,14,57,810 and Rs. 43,37,60,440, respectively for the assessment year 1988-89 and for the assessment year 1989-90 on a gross and net turnovers of Rs. 96,16,86,150 and Rs. 58,50,44,875 respectively. Aggrieved by the assessment orders, the assessee preferred an appeal before the Appellate Deputy Commissioner, Hyderabad Rural Division. The Appellate Deputy Commissioner, through his order, remanded the assessments on the disputed turnovers for both the years concerning transport cha....

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....sioner is prejudicial to the interests of Revenue. Learned counsel states that the order made by the Appellate Deputy Commissioner is neither prejudicial to the interests of Revenue nor the Appellate Deputy Commissioner had decided the matter on merits, which could be said to be prejudicial to the interests of Revenue and as such the Commissioner of Commercial Taxes ought not to have exercised revisional jurisdiction under section 20(1) of the Act. Learned counsel pleads that on this ground alone the special appeals are to be allowed. 6.. We have also heard the learned Special Government Pleader for Taxes appearing on behalf of the respondents. 7.. For appreciation of the scope and ambit of the powers available to the Commissioner of ....

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....or explanation from the concerned assessee and proceed to decide the matter. If he is satisfied that the order passed by the subordinate authority is not prejudicial to the interests of Revenue, he shall be entitled to drop the proceedings initiated under section 20(1) of the Act, or if he finds that the order or proceedings passed by the subordinate authority are prejudicial to the interests of Revenue, he could proceed to reassess the matter. That being so it cannot be contended on behalf of the assessee that suo motu powers cannot be initiated until and unless the Commissioner of Commercial Taxes comes to a prima facie view that the order passed by the authority is against the interests of revenue. The very nature of the power itself ....