{"id":183244,"date":"1994-04-13T00:00:00","date_gmt":"1994-04-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-a-p-vs-t-g-lakshmainah-setty-sons-on-13-april-1994"},"modified":"2018-09-06T01:09:52","modified_gmt":"2018-09-05T19:39:52","slug":"state-of-a-p-vs-t-g-lakshmainah-setty-sons-on-13-april-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-a-p-vs-t-g-lakshmainah-setty-sons-on-13-april-1994","title":{"rendered":"State Of A.P vs T.G. Lakshmainah Setty & Sons on 13 April, 1994"},"content":{"rendered":"
Supreme Court of India<\/div>\n
State Of A.P vs T.G. Lakshmainah Setty & Sons on 13 April, 1994<\/div>\n
Equivalent citations: 1994 AIR 2377, \t\t 1994 SCC Supl. (2) 386<\/div>\n
Author: K Ramaswamy<\/div>\n
Bench: Ramaswamy, K.<\/div>\n
           PETITIONER:\nSTATE OF A.P.\n\n\tVs.\n\nRESPONDENT:\nT.G. LAKSHMAINAH SETTY & SONS\n\nDATE OF JUDGMENT13\/04\/1994\n\nBENCH:\nRAMASWAMY, K.\nBENCH:\nRAMASWAMY, K.\nVENKATACHALA N. (J)\n\nCITATION:\n 1994 AIR 2377\t\t  1994 SCC  Supl.  (2) 386\n JT 1994 (3)   367\t  1994 SCALE  (2)668\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
ORDER\n<\/p>\n
1.   CA No. 2798 of 1983 is taken on board.\n<\/p>\n
2.   These two appeals relate to different assessments under
\nthe  Andhra Pradesh General Sales Tax Act, 1957 (Act No.  VI
\nof 1957), for short, ‘the Act’.\t The respondent-assessee  is
\na  registered dealer carrying on business in  groundnut\t oil
\nseeds  and  cotton  seeds.  The appeals\t relate\t to  “cotton
\nlint”.\t The respondent was assessed under Section 5(1)\t for
\nthe assessment years 1967-68, 1970-71 and 1971-72, the\tlast
\nof  which was on November 29, 1975 as “cotton”\tunclassified
\ngeneral\t goods\tat 3%.\tIn similar circumstances,  when\t the
\nother  assessees carried the matter in revision to the\tHigh
\nCourt in Alimchand Topandas Oil Mills v. State of A.P.I\t the
\nHigh Court of A.P. held that cotton lint comes under ‘cotton
\nwaste’ in Entry 69 of Schedule I and becomes exigible to tax
\nat 1 % at the relevant time.  Relying upon the decision, the
\nrespondent-assessee made a representation in May 1976  under
\nSection 20(2) of the Act requesting the Dy.  Commissioner to
\nrevise\tthe assessments.  Initially even  without  numbering
\nthe  revisions\tthe Dy.\t Commissioner  had  dismissed  them.
\nBut,  on appeal, the Sales Tax Appellate Tribunal (STAT)  by
\nits order dated November 18, 1977 remitted the cases to\t the
\nDy.   Commissioner  directing  to number the  cases  and  to
\ndispose\t them of according to law.  On receipt thereof,\t the
\nDy.  Commissioner by his order dated October 14, 1980  again
\ndismissed the revisions.  The respondent assessee carried in
\nrevision  to the STAT which by its order dated\tOctober\t 16,
\n1984, allowed the revisions applying the ratio in  Alimchand
\ncase,  and directed reassessment under Entry 69 of  Schedule\n<\/p>\n
1. On revision, the High Court by impugned order dated April
\n4,  1985, dismissed them in limine.  Thus these\t appeals  by
\nspecial leave.\n<\/p>\n
3.The  primary\tquestion  in these  cases  is  whether\ta
\nrevision under Section 20(2) is maintainable at the instance
\nof  the assessee.  Section 20 provides at the relevant\ttime
\nthus :\n<\/p>\n
\t      “20.   Revision by Commissioner of  Commercial
\n\t      Taxes  and other prescribed authorities.-\t (1)
\n\t      The  Commissioner of Commercial Taxes may\t suo
\n\t      motu  call for and examine the record  of\t any
\n\t      order  passed  or proceeding recorded  by\t any
\n\t      authority,  officer or person  subordinate  to
\n\t      it,   under  the\tprovisions  of\t this\tAct,
\n\t      including\t sub-section  (2) of  this  section*
\n\t      [and  if such order or proceeding recorded  is
\n\t      (prejudicial to the interests of revenue), may
\n\t      make such enquiry, or cause such enquiry to be
\n\t      made  and\t subject to the provisions  of\tthis
\n\t      Act,  may\t initiate  proceedings\tto   revise,
\n\t      modify or set
\n\t      1\t (1976) 37 STC 603 (AP)
\n\t      388<\/span>
\n\t      aside  such order or proceeding] and may\tpass
\n\t      order in reference thereto as it thinks fit.
\n\t      *Substituted for the words ‘for the purpose of
\n\t      satisfying  itself  as  to  the  legality\t  or
\n\t      propriety\t of such order as to the  regularity
\n\t      of such proceeding’ by Act 18 of 1985,  w.e.f.
\n\t      1-7-1985.”\n<\/p><\/blockquote>\n
Sub-section (2) of Section 20 gives power similar to that in
\nsub-section   (1),   to\t  the\tJoint\tCommissioner,\t Dy.
\nCommissioner  and the Commercial Tax Officer in the case  of
\norders passed or proceedings recorded by the authorities  or
\nofficers or persons subordinate to them.\n<\/p>\n
4.The  question whether the assessee has a right to  make
\nan  application\t for the exercise of suo motu power  by\t the
\nCommissioner  calls  for consideration in the light  of\t the
\nother provisions in the Act, expressly providing for a right
\nof  appeal to the assessee.  Under Section 19 of the  Act  a
\nright to appeal to the appellate authority against  original
\norders or proceedings of certain authorities, has been given
\nto  the aggrieved dealer.  Section 21 also gives a right  of
\nappeal,\t to the aggrieved dealer to the\t Appellate  Tribunal
\npostulating that any dealer objecting to an order passed  or
\nproceeding  recorded by any prescribed authority  on  appeal
\nunder  Section\t19 or Section 14(4-C) or Section  20(2)\t may
\nappeal\tto  the Appellate Tribunal within 60 days  from\t the
\ndate  on  which the order or proceeding was served  on\thim.
\nThus  the statute itself has given a right to the dealer  to
\nobject\tto an order passed or proceeding recorded under\t the
\nAct,  which  is\t prejudicial to him,  by  filing  an  appeal
\nagainst such order, under Section 14 or 19 or Section 21  or
\na  revision  under Section 22 of the Act  to  the  Appellate
\nTribunal  (sic).   As stated earlier, against  the  original
\norder an appeal shall lie to the appellate authority  within
\na  period  of 30 days from the date of the  receipt  of\t the
\nnotice\tserved\ton the dealer and a further  appeal  to\t the
\nAppellate  Tribunal.   The order under Section\t20(1)  could
\nalso be appealable again to the STAT by the aggrieved dealer
\nand  a further revision under Section 23 to the\t High  Court
\nunder the Act.\tThus, the Act has given right and remedy  of
\nappeal\tor  a  revision to the dealer, wherever\t it  was  so
\nintended.   As\tseen, Section 20 is a  suo  motu  revisional
\npower  exclusively  given to the Commissioner or  the  Joint
\nCommissioner or the Dy.\t Commissioner or the Commercial\t Tax
\nOfficer,  as  the case may be, to revise the orders  or\t the
\nproceedings  of the officers subordinate to  the  respective
\nofficers.   Whether suo motu power under Section 20  of\t the
\nAct could have been invoked by an assessee is the  question.
\nThe  Judicial,\tCommittee  of the Privy Council\t in  CIT  v.
\nTribune\t Trust2 had considered similar question.  It  was  a
\ncase  where an income tax assessment order in respect of  an
\nassessment  year had reached finally by reason of  an  order
\nmade  by the Judicial Committee of the Privy  Council  dated
\nJune  13, 1939.\t On August 13, 1939, suo motu power  of\t the
\nCommissioner  was,  however,  sought to be  invoked  by\t the
\nassessee  to  revise the orders of assessments\trelating  to
\nprevious  years,  which had become final.  The\tHigh  Court,
\nfollowing  the\tdecision of the Privy Council which  was  in
\nfavour\tof  the\t assessee,  directed  the  Commissioner\t  to
\nexercise the power of revision and revise the earlier orders
\nof  assessment.\t  Section 33 of the Indian Income  Tax\tAct,
\n1922 reads thus :\n<\/p>\n
\t      “(1)  The Commissioner may of his\t own  motion
\n\t      call  for the record of any  proceeding  under
\n\t      this Act which has been taken by any authority
\n\t      2\t AIR 1948 PC 102: 74 IA 306: (1948)  16\t ITR
\n\t      214<\/span>
\n\t      389<\/span>
\n\t      subordinate   to\thim  or\t by   himself\twhen
\n\t      exercising   the\t power\t of   an
\n\t      Assistant\t Commissioner under sub-section\t (4)
\n\t      of Section 5.\n<\/p><\/blockquote>\n
(2)On receipt of the record the Commissioner may make such
\nenquiry or causesuch enquiry to be made and, subject  to
\nthe  provisions of this Act, may passsuch orders thereon  as
\nhe thinks fit :\n<\/p>\n
Provided that he shall not pass any order prejudicial to  an
\nassessee  without  hearing him or giving  him  a  reasonable
\nopportunity of being heard.”\n<\/p>\n
When  the  matter  was\tcarried\t in  appeal,  the   Judicial
\nCommittee  which considered the scope and ambit of suo\tmotu
\npower of the Commissioner under Section 33 of the Income Tax
\nAct held thus :\n<\/p>\n
\t      “The  fallacy  implicit in this  question\t has
\n\t      been made clear in the discussion of the first
\n\t      two  questions.\tIt assumes that\t Section  33
\n\t      creates  a  right in the assessee.   In  their
\n\t      Lordships’  opinion it creates no such  right.
\n\t      On  behalf  of the respondent  the  well-known
\n\t      principle\t which\twas discussed in  Julius  v.
\n\t      Bishop of Oxford3 was invoked and it was urged
\n\t      that  the section which opens with the  words,
\n\t      ‘[t]he  Commissioner  may of his\town  motion’
\n\t      imposed upon him a duty which he was bound  to
\n\t      perform  upon the application of an  assessee.
\n\t      It  is possible that there might be a  contest
\n\t      in which words so inapt for that purpose would
\n\t      create a duty.  But in the present case  there
\n\t      is no such context.  On the contrary,  Section
\n\t      33  follows  upon a number of  sections  which
\n\t      determine\t the rights of the assessee  and  is
\n\t      itself,  as  its language\t clearly  indicates,
\n\t      intended\tto provide administrative  machinery
\n\t      by which a higher executive officer may review
\n\t      the  acts\t of his subordinates  and  take\t the
\n\t      necessary action upon such review.  It appears
\n\t      that as a matter of convenience a practice has
\n\t      grown up under which the Commissioner has been
\n\t      invited  to act ‘of his own motion’ under\t the
\n\t      section and where this occurs a certain degree
\n\t      of  formality  has  been\tadopted.   But\t the
\n\t      language\tof the section does not support\t the
\n\t      contention,  which  lies at the  root  of\t the
\n\t      third   question\t and   is   vital   to\t the
\n\t      respondents’ case, that it affords a claim  to
\n\t      relief.\tAs  has been  already  pointed\tout,
\n\t      appropriate  relief is specifically  given  by
\n\t      other   sections;\t it  is\t not   possible\t  to
\n\t      interpret\t Section  33 as\t conferring  general
\n\t      relief.\n<\/p><\/blockquote>\n
\t      It  appears to them that an order made by\t the
\n\t      Commissioner  under  Section 33, can  only  be
\n\t      said to be prejudicial to the assessee when he
\n\t      is,  as  a result of it, in  a  different\t and
\n\t      worse  position  than  that in  which  he\t was
\n\t      placed  by  the order under  review.   If\t the
\n\t      assessee\t has   a   complaint   against\t any
\n\t      assessment  or  order made  by  a\t subordinate
\n\t      officer,\the has the appropriate and  specific
\n\t      remedy   which   the   Act   provides.\t The
\n\t      Commissioner may act under Section 33, with or
\n\t      without the invitation of the assessee; if  he
\n\t      does so without invitation, it is clear  that,
\n\t      if  he does nothing to worsen the position  of
\n\t      the assessee, the latter can acquire no right;
\n\t      the review may be a purely departmental matter
\n\t      of  which the assessee knows nothing.   If  on
\n\t      the  other hand the Commissioner acts  at\t the
\n\t      invitation  of  the assessee  and\t again\tdoes
\n\t      nothing  to worsen his position, there  is  no
\n\t      justification  for giving him a new  right  of
\n\t      appeal.\tHe  has a specific right  of  appeal
\n\t      against\tthe  assessment\t or  order  of\t the
\n\t      subordinate  officer, which is subject to\t its
\n\t      own time limit.\n<\/p><\/blockquote>\n
\t      3 (1880) 5 AC 214
\n\t      390<\/span>
\n\t      That  he\tcannot enlarge by  taking  a  course
\n\t      which  is on his part purely voluntary.\tThis
\n\t      view  of\tthe  section  is  confirmed  by\t the
\n\t      exception.”\n<\/p><\/blockquote>\n
5. The High Court of Andhra pradesh had occasion to consider
\nthe scope of Section 20 of the Act in two of its  judgments.
\nIn  Kalluri Bheemalingam, in re4 the assessee had sought  to
\nfile an appeal to the High Court under Section 23 of the Act
\nagainst the order of the Board of Revenue (at that time\t the
\nrevisional  power  was exercised by the\t Board\tof  Revenue)
\nrevising  the  assessment under Section 20(1)  of  the\tAct,
\nwhich the Board had rejected as being not maintainable.\t The
\nHigh Court upheld the order of the Board of Revenue  holding
\nthat  Section 20(1) of the Act does not provide a  right  of
\nrevision at the instance of the assessee, but only  provides
\nsuo  motu  power of revision to the Commissioner  and  under
\nSection\t 23(1) [sic 22(1)] a revision does lie to  the\tHigh
\nCourt against the order passed by the Board.  Therefore, the
\nappeals\t were  held  not maintainable.\tThe  same  view\t was
\nreiterated in Sree Ramachandra Ginning & Oil Mills v.  State
\nof A.P.5 It must therefore, be held that the validity of  an
\nassessment  order  must be tested in an appeal\tor  revision
\nfiled  by an assessee as provided for in the Act and  in  no
\nother way.  The assessee cannot invoke the suo motu power of
\nthe  authorities under Section 20.  Any order  validly\tmade
\ndoes not become void or illegal by subsequent declaration of
\nlaw.  The suo motu power was conferred on higher authorities
\nto correct errors of law or to correct improper or irregular
\nprocedure  or illegality in the procedure, to safeguard\t the
\ninterest of the Revenue, as there was no express power given
\nto the State, to file an appeal against order of assessment.\n<\/p>\n
6.The  Tribunal\t had placed reliance on the  decision  of
\nanother Division Bench reported in State of A.P. v.  Lalitha
\nOil  Mills’.   In that case following the decision  of\tthis
\nCourt  in Sri Venkateswara Rice, Ginning and  Groundnut\t Oil
\nMill  Contractors  Co. v. State of  A.P.7  the\tCommissioner
\nexercising  suo motu power under Section 20(1)\thad  revised
\nthe assessment made in accordance with the law laid down  by
\nthis  Court.  It was not a case where the  Commissioner\t had
\nexercised  the\tpower at the instance of an  assessee.\t The
\nTribunal  had  wrongly\theld  that  the\t Commissioner  could
\nexercise  the  revisional  power  at  the  instance  of\t the
\nassessee under Section 20(1) and (2) of the Act.\n<\/p>\n
7.We have, therefore, no hesitation to hold that the High
\nCourt  has committed an error in rejecting the\trevision  by
\nthe State.  Accordingly we hold that the aggrieved  assessee
\nhas  only to pursue the remedies provided in the Act and  he
\nhas no right to make an application under Section 20 of\t the
\nAct seeking revision of the orders of assessments made under
\nthe   Act   by\toriginal  authorities.\t The   appeals\t are
\naccordingly allowed.  The orders of the High Court and\tSTAT
\nare  set aside and the orders of the Dy.   Commissioner\t are
\nrecorded.  But in the circumstances, there shall be no order
\nas to costs.\n<\/p>\n
4    (1967) 19 STC 116 (AP)\n5    (1967) 19 STC 354 (AP)\n6    (1978) 42 STC 169 (AP)\n7    (1971) 2 SCC 650: (1971) 28 STC 599\n391<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India State Of A.P vs T.G. Lakshmainah Setty & Sons on 13 April, 1994 Equivalent citations: 1994 AIR 2377, 1994 SCC Supl. (2) 386 Author: K Ramaswamy Bench: Ramaswamy, K. PETITIONER: STATE OF A.P. Vs. RESPONDENT: T.G. LAKSHMAINAH SETTY & SONS DATE OF JUDGMENT13\/04\/1994 BENCH: RAMASWAMY, K. BENCH: RAMASWAMY, K. VENKATACHALA N. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-183244","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nState Of A.P vs T.G. 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