Statutory revisional power under sales tax law extends to second appellate orders of subordinate authorities under a hierarchical scheme.

Section 20(5) of the Bombay Sales Tax Act, 1959 conferred powers on the Deputy Commissioner by force of the statute itself, not by delegation from the Commissioner. Read with sections 55 and 57, and with the hierarchical scheme in section 20(8) and Rule 5, an order passed in second appeal by such a subordinate authority remained subject to the Commissioner's suo motu revision under section 57(1)(a). The contrasting delegation language in section 20(6) confirmed that the legislature distinguished between delegated and statutorily conferred powers. The Supreme Court authority relied on by the assessee was held inapplicable because it concerned a different statutory scheme.

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Issues: Whether, on a true construction of section 20(5) read with sections 55 and 57 of the Bombay Sales Tax Act, 1959, the Commissioner could revise an order passed by the Deputy Commissioner in second appeal.

Analysis: Section 20(5) conferred powers on the Deputy Commissioner by force of the statute itself, defined by reference to the Commissioner's powers, and did not contemplate any delegation by the Commissioner. The scheme of section 20, especially when contrasted with section 20(6), showed that the legislature used delegation language where it intended delegation and omitted it in section 20(5). Section 20(8) and Rule 5 of the Bombay Sales Tax Rules, 1959 established a hierarchy and subordination among the officers. Sections 55 and 57, read with that hierarchy, showed that an order made in second appeal by an officer appointed under section 20 to assist the Commissioner remained amenable to suo motu revision by the Commissioner under section 57(1)(a). The earlier Supreme Court decision relied upon by the assessee was held inapplicable because it arose under a different enactment with a different scheme.

Conclusion: The Commissioner had revisional jurisdiction under section 57(1)(a) to revise the Deputy Commissioner's second appellate order, and the assessee's challenge on that ground failed.

Ratio Decidendi: Where a statute itself confers powers on a subordinate sales tax authority and the statutory scheme establishes hierarchy and subordination, the subordinate authority is not a delegate of the Commissioner for purposes of revision, and its order remains revisable by the Commissioner under the express revisional provision.

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