1972 (9) TMI 29

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....by VEERASWAMI C.J- We think that this petition is covered by the decision of a Division Bench to which one of us was a party, in W.P. No. 4629 of 1965. The point is whether, under section 25 of the Madras Sales of Motor Spirit Taxation Act, 1939, the power of the Board of Revenue could be invoked on an application or it is confined to the Board itself invoking the power suo motu. We do not have t....

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....power of revision to be exercised suo motu, the power could be invoked on an application by the aggrieved party. Once the power is found vested, it makes no difference how it is invoked, either suo motu or on an application by the aggrieved party. In this particular case, the Board took the view that the power could not be invoked on an application by the assessee and that view is clearly wrong. ....