MANOJIT BHUYAN, J.

1. The essence of the suo motu revisional power vested in the Deputy Commissioner of Taxes, Zone-B (hereinafter alluded to as "DCT") under section 36 of the erstwhile Assam General Sales Tax Act, 1993 (in short, "the Act") is the bone of contention in the present proceeding. Challenge to such power is made vis-à-vis the revisional order dated July 10, 2011 and notice of demand dated July 18, 2011 of the DCT as well as the order of the Assam Board of Revenue dated May 19, 2014 affirming the stand of the DCT, save and except in respect of the direction made to the assessing authority for revising the assessment order. The Board held that the assessment made be deemed to be the assessment of the revisional authority as a part of his revisional order. Facts noticed in the following paragraphs are to be essentially traversed, though somewhat arduous. Relevant to the case is that the petitioner-company had submitted its return of turnover for the assessment year 2004-05 before the assessing authority, i.e., the Assistant Commissioner of Taxes, Tezpur along with the audited statement of accounts and the audit report for assessment under section 17(4) of the Act. Pursuant to the order of assessment dated July 5, 2007 the assessing authority issued Notice dated May 26, 2009 directing the petitioner-company to submit explanation as the assessment, upon scrutiny, was found to be erroneous and required rectification under section 37 of the Act, in that, the percentum of deduction allowed in the assessment was more than 25 per cent, as allowable under section 8(3)(iv)(b) of the Act. The proposed rectification was confined to the deductions allowed on account of labour and other charges from the works contract. The petitioner-company submitted explanation with prayer to drop the proceedings for rectification. It would be useful to reproduce the said Notice dated May 26, 2009, which is as under:

"Government of Assam

Office of the Assistant Commissioner of Taxes, Tezpur

No : 207

Date : May 26, 2009

To:

M/S. Gammon India Ltd.,

Tezpur.

Sub: Rectification of assessment for the year 2004-05 under the AGST Act, 1993.

Sir,

Where on scrutiny of your case records for the year 2004-05 it was found that contain claims made by you were reduced during completion of assessment for that year. The details are shown below:

Item	Your claim for deduction	Deduction
Labour charges	Rs.7,09,88,858	Rs.5,66,23,072
Other charges	Rs.4,40,79,562	Rs. 4,30,00,000

However, as per provisions of section 8(3)(iv)(h) of the AGST Act, 1993, the percentum of deduction allowable should not be more than 25 per cent, and rate of tax leviable is eight per cent.

Since the amount of deduction allowed in the assessment is more than 25 per cent, as observed, the assessment is erroneous and is liable for rectification, as the mistake is apparent from records, under section 37 of the concerned Act.

You are, however, given an opportunity to put forward your explanation, if any writing before the undersigned at his office positively on June 8, 2009 failing which action shall be taken as contemplated.

(P. Baruah),

Assistant Commissioner of Taxes, Tezpur."

2. For reasons not categorically specified, the matter did not proceed and no action whatsoever was taken on the notice dated May 26, 2009. Subsequently, on July 8, 2010 a letter was issued by the higher authority, i.e., the DCT directing the petitioner-company to produce the books of accounts like labour payment documents, contract document, payments received, goods supplied cash book, ledger, etc., relating to different works contract at various places in Assam for the period ending 2004-05, fixing July 19, 2010 as the date of hearing. The petitioner-company made reply on July 16, 2010 indicating that assessment for the year 2004-05 had since stood completed and the relevant data and documents had been