TaxTMI 
TaxTMI 
2009 (1) TMI 817
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....ditional Commissioner, Commercial Taxes, West Bengal, against the appellate order dated April 3, 2006 under section 79(1) of the West Bengal Sales Tax Act, 1994. In the revision one of the contentions of the petitioner was that determination of GT, TT, TSPP (taxable specified purchase price) and levy of interest was arbitrary and baseless. By order dated September 19, 2007, the Additional Commissi....
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....the petitioner ought to have agitated his grievance before any higher forum and that the suo motu revision can only be resorted to when mistakes are apparent on the face of the records. It appears that the Special Commissioner has failed to appreciate the scope of exercising suo motu revisional power. Ordinarily, suo motu revisional power is exercised when attention of the competent authority is d....
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....ake apparent on the face of the records, he may not be knowing such mistake and it will not be possible for him to exercise his suo motu revisional power. For example, when audit reports point out some apparent mistakes then such audit reports along with the proposal of the assessing authority are placed before the Commissioner for the purpose of consideration whether he will exercise his suo motu....
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.... the present case, there is apparent mistake inasmuch as the Additional Commissioner has not at all considered the petitioner's grievance regarding determination of TSPP. According to us, in the present case the Special Commissioner should have exercised his suo motu revisional power. In any event, even if the Special Commissioner did not intend to exercise his suo motu revisional power in ....