OBUL REDDI, J. - The State has preferred this revision against the order of the Sales Tax Appellate Tribunal in Tribunal Appeal No. 742/67.

The Tribunal allowed the appeal preferred by the respondent-assessee on grounds among others that the revisional powers exercised by the Deputy Commissioner were not exercised suo motu but were put in motion on an office note put up by the staff and that the exercise of revisional powers under section 20 of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act) on the basis of an office note "is clearly contrary to the spirit of the provisions of section 20 and therefore the assessment order made by the Deputy Commissioner was against the statutory provisions". The other ground on which the appeal was allowed was that the Deputy Commissioner even before he heard the objections of the respondent-assessee to the show cause notice made up his mind to revise the assessment as is borne out by his letter to the Joint Secretary, Board of Revenue, with the result that the well-known rule of audi alteram partem has been violated thus resulting in manifest injustice to the respondent-assessee.

The Government Pleader for sales tax