TaxTMI 
TaxTMI 
2026 (2) TMI 176
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....ch 3, 2013, the Sales Tax Officer rejected the writ petitioners' request for issuance of Form "H". Challenging the said order, the writ petitioners filed an application under Section 86 of the West Bengal Value Added Tax Act, 2003 before the Joint Commissioner, Sales Tax, 24 Parganas Circle. 4. By an order dated March 26, 2014, the Joint Commissioner, Commercial Taxes, 24 Parganas Circle allowed the writ petitioners' prayer and directed issuance of 73 Form "H" declarations. Thereafter, the said officer purported to undertake a "suo motu review" of his own order dated March 26, 2014 and, by an order dated July 23, 2014, upheld the earlier order. 5. Following the said "suo motu review", the revenue filed an application under Section 85 of the West Bengal Value Added Tax Act, 2003 before the Senior Joint Commissioner, Commercial Taxes, 24 Parganas Circle, challenging the order dated July 23, 2014. 6. By an order dated January 7, 2015, the Senior Joint Commissioner, Commercial Taxes, 24 Parganas Circle, after hearing the parties, directed that Form "H" may be issued only in respect of six sellers located outside the State of West Bengal, in accordance with law. 7. The said ....
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....under Sections 3(4) and 6 of the Act, read with Rules 3, 142 and 143 of the West Bengal Value Added Tax Rules, 2005, the Senior Joint Commissioner was fully competent to exercise such revisional jurisdiction. 13. It is further submitted that the writ petitioners themselves have acknowledged the existence of the revisional power under Section 85 by challenging the constitutional validity of Section 85 of the Act read with Rules 142 and 143 of the Rules, and therefore cannot dispute the authority's jurisdiction. Learned counsel also submits that if the judgment under review is allowed to stand and the writ petitioners are issued the 'H' Forms to which they are not legally entitled, it would result in an unwarranted reduction of approximately Rs. 40 crores from the taxable turnover of the dealer, thereby causing serious prejudice to the State revenue. 14. On the aforesaid grounds, Mr. Siddiqui submits that the judgment dated April 10, 2023 suffers from a manifest factual error and deserves to be reviewed in exercise of the review jurisdiction of this Hon'ble Court. 15. Mr. P.K. Singh, learned counsel appearing for the writ petitioners/ respondents, contends that the expressio....
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....ers passed by them are deemed to be orders of the Commissioner himself. In that view, suo motu revision of a revisional order of the Joint Commissioner by the Senior Joint Commissioner would amount to a second revision by the same authority, which is impermissible under settled principles of law. 20. On the aforesaid grounds, learned counsel for the writ petitioners/respondents prays that the review application be dismissed. 21. In order to appreciate the rival contention of the parties, it is necessary to have a look at the relevant provisions of the West Bengal Value Added Tax Act, 2003: "3. Commissioner.- .... (4) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by an order in writing, delegate any of his powers under this Act except those under sub-section (13) of section 93. ...." ...... "6. Other persons appointed to assist the Commissioner.- (1) The State Government may appoint such other persons to assist the Commissioner as it thinks fit and may specify the area or areas over which such persons shall exercise jurisdiction. (2) The persons appointed under sub-section ....
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....ion 67; (b) an order of sealing any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box, or any receptacle, made under section 69; (c) an order of seizure of account of a transporter, carrier or transporting agent made under section 71; (d) an order of seizure of goods of any person, made under section 76." 22. In exercise of the powers conferred under Section 6(1) of the Act of 2003, the State issued a notification dated March 31, 2005, appointing certain categories of officers to assist the Commissioner of Sales Tax. The said notification is reproduced below: "(4) Persons who will assist the Commissioner. Notification No. 792-F.T., dated 31-3-2005 In exercise of the power conferred by sub-section (1) of section 6 of the West Bengal Value Added Tax Act, 2003, (West Bengal Act XXXVII of 2003) (hereinafter referred to as the said Act), the Governor is pleased hereby (1) to appoint the following persons to assist the Commissioner of Sales Tax for carrying out the purposes of the said Act, - (a) Senior Joint Commissioners of Commercial Taxes as referred to in clause (qa) of sub-rule (1)....
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....ssioner. Additional Commissioner. 52. 86 To revise, on application, an assessment made or an order passed by a Sales Tax Officer or Assistant Sales Tax Officer. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner. To revise, on application, an assessment made or an order passed by a Deputy Commissioner. Senior Joint Commissioner, Joint Commissioner. To revise, on application, an assessment made or an order passed by a Joint Commissioner. Senior Joint Commissioner, To revise, on application, an assessment made or an order passed by a Senior Joint Commissioner. Additional Commissioner. To revise, on application, an assessment made or an order passed by an Additional Commissioner. Special Commissioner. 24. The question that arises for consideration is whether a revision order passed under Section 86 of the West Bengal Value Added Tax Act, 2003 by a Joint Commissioner, acting as a delegatee of the Commissioner, can be subjected to further revision under Section 85 of the said Act by a Senior Joint Commissioner, who also functions as a delegatee of the Commissioner. 25. Section 85 of the Act confers suo motu revisional po....
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.... an endless and circular process. The statutory scheme of the Act clearly does not contemplate or permit such repetitive and unending re-revision. 31. If an order passed under Section 86 suffers from any illegality or infirmity, the permissible courses available under the Act are limited to rectification under the relevant statutory provision or recourse to the remedy under Section 87, if applicable. A Senior Joint Commissioner cannot independently invoke Section 85 to revise an order passed under Section 86. 32. In my view, Mr. P.K. Singh, learned advocate appearing for the respondents in this review application, has rightly placed reliance on a judgment reported at 1979 SCC OnLine Guj 93 (Ashwin Industries v. Deputy Commissioner of Sales Tax, Baroda). In the said case, a Division Bench of the Gujarat High Court was confronted to the issue "...as to whether the Deputy Commissioner of Sales Tax can seek to invoke suo motu revisional powers under section 67(1)(a) of the Gujarat Sales Tax Act, 1969, hereinafter referred to as "the Act", when the Assistant Commissioner of Sales Tax on a prior occasion had exercised suo motu revisional powers regarding the same subject-matter und....
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....d under section 27 by one officer exercising the same powers under the said Act, the same revisional jurisdiction could not be reinvoked by another officer seeking to exercise powers. under the same section as the power of revision qua the same subject-matter at the prior stage was fully exhausted. We may mention at this stage that section 27 of the Saurashtra Sales Tax Ordinance which came up for consideration before the Division Bench in the aforesaid case is practically in pari materia with section 67(1) of the Act in the present case. Section 27 of the Saurashtra Sales Tax Ordinance reads as under: "27. (1) Subject to such rules as may be prescribed and for reasons to be recorded in writing the Commissioner may, upon application or of his own motion, revise any order passed under this Ordinance or the Rules thereunder by a person appointed under section 3 to assist him, and subject to the aforesaid the Tribunal may, upon application, revise any order passed by the Commissioner" Thus under section 27 of the Saurashtra Ordinance, revisional power was conferred on the Commissioner to revise any order passed by a person appointed under section 3 of the said Ordina....