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Judgment
S.A. Bobde, J.—Heard. Rule, returnable forthwith. Heard by consent.
The only point raised by the learned Counsel for the petitioner is that the notice dated 19/1/2007 by which the Commissioner of Commercial Taxes has purported to exercise suo motu power of revision is without any authority of law. According to the learned Counsel, the order made u/s 7(3H) of the Central Sales Tax Act, 1956 (`the Act'' for short) attains finality and, in any case, it cannot be subjected to a suo motu revision.
The learned Counsel for the respondents is not in a position to point out any power under which the Commissioner of Commercial Taxes may, suo motu, revise the orders which have attained finality u/s 7(3H) of the Act. The learned Counsel for the respondents referred to the provision quoted by the Commissioner of Commercial Taxes u/s 9(2) of the Act. In the impugned order, the Commissioner has stated that the proceedings are being conducted u/s 9(2) of the Central Sales Tax Act, 1956, read with Section 39 of the Goa Value Added Tax Act, 2005. However, a perusal of Section 9(2) does not disclose any such power in the Commissioner to revise the order which has attained finality u/s 7(3H) of the Act. It is not necessary to consider any power under the Goa Value Added Tax Act, 2005 since in the Notice cum order Order No. CCT/Maadurga/2-8/06-07/54 the Commissioner has purported to exercise power under Sub-section (2) of Section 9 of the Act. The impugned Notice cum order Order No. CCT/Maadurga/2-8/0607/54 is, hereby, quashed. The rule is made absolute in the above terms.