Review jurisdiction ends once a superior appellate authority affirms the order, leaving no power to reopen it.

A Sales Tax Commissioner cannot reopen his own order by way of review after that order has already been affirmed in appeal by the Board of Revenue. The text states that once the superior appellate authority has upheld the order, the Commissioner lacks authority to revisit the matter through review, and refusal to entertain such an application is consistent with the governing revenue law principles. The application was therefore rightly declined, and the purported appeal was misconceived.

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Issues: Whether the Sales Tax Commissioner could entertain an application in the nature of a review of his own order after that order had been upheld in appeal by the Board of Revenue.

Analysis: The application was treated as one seeking review of the Commissioner's own order. Once the order had been affirmed in appeal by a superior authority, the Commissioner had no authority to reopen the matter by review. The refusal to entertain the application was consistent with the general legal principles reflected in the cited revenue law provisions.

Conclusion: The Commissioner rightly declined to grant the application, and the so-called appeal was misconceived.

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