Revision — Jurisdiction — Assessment approved by Assistant Commissioner — Cannot be revised by another Assistant Commissioner — Section 67 of The Gujarat Sales Tax Act, 1969.

The dealer applied for grant of permission to pay composition in lieu of sales tax and the assessment was completed by accepting composition on the basis of xerox copy of the application for composition as the original application for composition was not available with the Department. The sales tax officer, following policy of the Department, sought approval of the Assistant Commissioner to pass the order and thereafter passed the assessment order. The Assistant Commissioner issued notice for revision of assessment order passed by the sales tax officer to pay tax as per schedule rate as the dealer was not granted permission to pay composition as required under the Act. The dealer filed writ petition before the Gujarat High Court challenging impugned notice issued by the Assistant Commissioner of Sales Tax to revise the order of assessment passed by the sales tax officer with the approval of the Assistant Commissioner.

Held

The Assessing Officer based on composition order framed assessment order with the approval of the Assistant Commissioner. The learned Assistant Commissioner, while approving the impugned assessment order, did not raise any objection to passing of composition order. Thus it can be assumed that indirectly, he approved the composition order passed by the Assessing Officer. Once an order is passed with approval of the Assistant Commissioner, another Assistant Commissioner cannot sit in revision over such order. The High Court on merits further held that once the fact of filing of application is not challenged at the time of passing order of composition, subsequently the Department cannot seek to lay the fault at the door of dealer and state that as the application was not found on the record, the composition order could not have been passed. The Department is estopped from contending so. The High Court accordingly, allowed writ petition filed by the dealer and quashed the notice issued by the Department to revise the order. 12