DEPUTY COMMISSIONER OF COMMERCIAL TAXES TIRUCHIRAPPALLI DIVISION TIRUCHIRAPPALLI Vs. G NATESAN PILLAI

JUDGEMENT

(1.) THIS revision is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in C.T.A. No. 415 of 1979 dated March 31, 1980.

(2.) AN interesting question of law arises out of this tax case. The question is, when the Deputy Commissioner (Commercial Taxes), refused to exercise his suo motu power on application by the assessee under section32 of the Tamil Nadu General Sales Tax Act, 1959, no appeal lies to the Sales Tax Appellate Tribunal against such an order.

(3.) TO appreciate the above contention, it is necessary to set out not only section32(1) of the Act, but also section 36(1) of the Act. They read as follows :