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After Repeal of DST Act, Commissioner has no revisional power U/s. 74A of DVAT Act

Raj Kumar Makkad ,
  27 November 2010       Share Bookmark

Court :
Delhi High Court
Brief :
Revisionary power of Commissioner under Section 74A of the DVAT Act 2004- whether after the repeal of the DST Act a suo motu power of revision under Section 74A of the DVAT Act can be initiated.
Citation :
Reliance Infrastructure Ltd. Vs. Commissioner of Trade Taxes and Ors. ( Decided on 01.11.2010) MANU/DE/2885/2010

Held, that on the basis of the analysis in the instant case the Division Bench held that the power of revision earlier available with the Commissioner has suffered a legal death. The submission shows that the Division Bench had categorically opined that Section 74A was in the statute book w.e.f. 1.4.2005. The revisional authority could have exercised the power and the legislature by making the said provision retrospective w.e.f. 1.4.2005 has clothed the authority with the said power. This court was disposed to think that the Division Bench possibly would have upheld the action had the amendment would have come into effect w.e.f. 1.4.2005. In view of the preceding analysis, court thought that this matter be placed before the Hon'ble Chief Justice for constitution of an appropriate larger Bench.

 
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Published in Taxation
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