TaxTMI 
TaxTMI 
2018 (12) TMI 298
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....der was passed under Section 17(4) of the Kerala General Sales Tax Act, 1963 [for brevity, 'the Act'] by Annexure A. Later, under Section 19(1) of the Act, there was a re-opening carried out and an order passed as Annexure B on 23. 02. 2006. Thereafter Annexure C penalty order dated 30. 01. 2010 under Section 45A of the Act was passed. The offences detected were of the year 2000-2001. Based on the penalty order, the Deputy Commissioner invoked his powers under Section 35 of the Act by Annexure F order dated 22. 12. 2011. Against the suo motu order under Section 35 of the Act, an appeal to the Tribunal was successful as per Annexure G order. However, on review filed by the State, the earlier order was overturned by Annexure H. 2. ....
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....y Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by any office or authority subordinate to him other than an Appellate Assistant Commissioner which in his opinion is prejudiced to revenue and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) The Deputy Commissioner shall not pass any order under Sub-section (1) if,- (a) the time for appeal against the order has not expired; (b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or (c) more than....
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....The legislature, obviously took note of the possibility of such suspension of powers under sub-section (1), causing prejudice to the State in so far as the four year period expiring before the statutory proceedings in appeal or revision are concluded. It is in such circumstances that sub-section (2A) was introduced under Section 35 of the Act. Subsection (2A) is an enabling provision, clothing the Deputy Commissioner with the power to invoke sub-section (1) within one year after the appeal or revision is concluded, subject only to the restriction that any point decided in appeal or revision shall not be subject to such visitorial jurisdiction conferred under Section 35 of the Act. 8. The learned Government Pleader points out that if the ....
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....ly regulate the procedure before the Tribunals and Courts. We cannot but observe that the two member Bench of the Tribunal ought not to have attempted a review of an order passed by a three member Bench. Even with respect to a co-ordinate bench, Section 39(7) of the Act is the power conferred on the Tribunal to carry out a review of its own orders. Sub-section (7) of Section 39 of the Act is extracted here under: "Section 39(7): (a) The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under Subsection (4) on the basis of discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made: ....