BALAJI PLYWOOD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD learned Counsel for the parties. With their consent, the Writ Petition is being disposed of at this stage. The respondent -Commercial Tax Officer passed an order on 04 -09 -2005 giving sales tax credit of Rs. 1,45,446/ - (Rupees One lakh forty five thousand four hundred and forty six only) to the petitioner. This order is now modified by the respondent -Commercial Tax Officer himself by order dated 06 -03 -2006. There is no provision in the Andhra Pradesh Value Added Tax Act and the Rules framed therein, which gives power to the Commercial Tax Officer to revise his own orders. The power of revision is available to Officers, higher in rank to the Commercial Tax Officer. As such, the order passed by the respondent -Commercial Tax Officer on 06 -03 -2006 is without jurisdiction and is liable to be set aside.

(2.) ACCORDINGLY , the Writ Petition is allowed, and the impugned order of the respondent dated 06 -03 -2006 is set aside. However, if the competent authorities under the Act are of the view that the order passed by the respondent -Commercial Tax Officer on 04 -09 -2005 needs to be revised, they are at liberty to do so.