Delegated revisional power cannot be exercised twice over the same assessment order once the delegate has acted.

Where revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 has been delegated to the Assistant Commissioner and exercised by him in respect of an assessment order, that delegated power is exhausted for the same order. The Commissioner retains the general statutory power, but after delegation he must resume the power or cancel the delegation before acting again; he cannot re-exercise the same delegated revisional jurisdiction over an order already revised by the delegatee. The notice issued by the Commissioner for a second revision of the same assessment order was invalid.

---

---

Issues: Whether, after the Assistant Commissioner exercised the delegated revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 in respect of an assessment order, the Commissioner could again invoke the same revisional power to revise that very order.

Analysis: The revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947 and rule 80 of the Orissa Sales Tax Rules, 1947 was delegated to the Assistant Commissioner by notification. The delegation covered revision of assessment orders passed by the Sales Tax Officer. Once the Assistant Commissioner, acting as delegatee, had exercised that revisional jurisdiction in relation to the assessment order, the same power in respect of that order stood exhausted. The Commissioner retained the statutory power in general, but after delegation he could resume the power or cancel the delegation, not re-exercise the delegated power over the same order after it had already been dealt with by the delegatee.

Conclusion: The Commissioner could not lawfully invoke revisional jurisdiction again over the same assessment order after its revision by the Assistant Commissioner. The impugned notice was invalid.

---