Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Tamil Nadu General Sales Tax Act Sales Tax |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Tamil Nadu General Sales Tax Act, 1959 (24 of 1993) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Tamil Nadu General Sales Tax Act, 1959 : Sections 32 and 38. Sales Tax-Revision - Assessee - Assessment of sales tax - Correctness of assessment questioned by invoking suo motu powers of Deputy Commissioner under Section 32 - Dismissal of petition in limine - Writ filed by assessee - High Court directing that Deputy Commissioner should entertain revision and decide it on merits - On remand Deputy Commissioner again dismissed the petition on merits - Appeal preferred by assessee before - Tribunal allowed - Revision - Contentions raised by assessee - Rejection by High Court - Appeal before Supreme Court - Held, Section 32(2) shows that the time limit prescribed does not prevent the Deputy Commissioner from passing an order on an application filed before him under Section 32 within the period mentioned in the sub-section - Section itself contemplates a revision being filed when there was no appeal before the appellate authority - The mere fact that the assessee did not invoke the jurisdiction of the appellate authority will not prevent him from invoking the jurisdiction under Section 32 of the Deputy Commissioner - Section 38 is limited to an erroneous decision of the Tribunal on any question of law and the failure to decide a question of law - In this case, the Tribunal's decision is based upon the facts of the case and the application of the law as laid down by this Court - Hence, there was no erroneous decision on a question of law or failure to decide a question of law. |
Judge | N/A |
Neutral Citation | 1999 INSC 38 |
Petitioner | State Of Tamil Nadu |
Respondent | The Mahalakshmi Textile Mills Ltd . |
SCR | [1999] 1 S.C.R. 371 |
Judgement Date | 1999-02-03 |
Case Number | 2281 |
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