The judgment of the Court was delivered by

KANIA, J. - This is a reference under section 66(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act") and it raises an interesting question under section 57 of the said Act. The reference has been made at the instance of the Commissioner of Sales Tax and the question referred to us for our consideration is as follows :

"Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the order of the Assistant Commissioner of Sales Tax passed in appeal is not open to suo motu revision by the Deputy Commissioner under section 57(1) of the Act ?"

The facts giving rise to the reference are as follows :

On 3rd December, 1962, the respondent, a limited company, was assessed by the Sales Tax Officer for the period from 1st January, 1960, to 31st March, 1960. The respondent, inter alia, manufactures and sells electric motors manufactured by it. The respondent had collected sales tax and general sales tax on the sales of electrical motors at an aggregate rate of 5 per cent treating the goods as falling under entry No. 22 of Schedule E to the said Act. The Sales Tax Officer "