STATE OF TAMIL NADU Vs. R PALANI

JUDGEMENT

(1.) THIS petition under section 38 of the Tamil Nadu Act 1 of 1959 has been preferred by the State against the order of the Sales Tax appellate Tribunal, Madras-1. In this case, the dealer who had not preferred an appeal against the order of assessment to the appellate authority invoked the jurisdiction of the Deputy Commissioner under section 32 of the Tamil Nadu general Sales Tax Act, 1959 (hereinafter referred to as "the Act" ). Section 32 confers a suo motu power of revision on the Deputy Commissioner.

(2.) THE deputy Commissioner dismissed the application filed by the dealer in the following terms : "i agree with the learned counsel for the assessee that the assessee has a right to move the Deputy Commissioner to revise any order finally passed by the assessing authority under section 32 of the Madras general Sales Tax Act, 1959. At the same time, It feel that it shall be the duty of that officer to satisfy himself whether the merits of the case deserve the intervention of the officer to exercise his powers under that section. In the instant case, the assessee was aggrieved by an order of assessment made by the assessing authority. He ought to have sought statutory remedies under the Act against such an assessment order. He did not avail himself of these remedies. It is not, therefore, justifiable on his part to expect the department to invoke the suo motu powers in his favour at this distance of time especially when he himself has admittedly not been diligent. " *