Revisional jurisdiction over delegated orders denied where statute lacked express authority to revise a delegate's order.

The Deputy Commissioner's order under section 39(1) of the M.P. General Sales Tax Act, 1958 was treated as an order of the Commissioner because the Deputy Commissioner acted only as a delegate of the Commissioner. The unamended section 39(2) did not expressly authorise revision of an order passed by such a delegate, and revisional power could not be implied in the absence of clear statutory wording. The Commissioner therefore had no power under the unamended provision to revise the Deputy Commissioner's order, and the issue was answered in the negative in favour of the assessee.

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Issues: Whether the Commissioner could revise, under section 39(2) of the M.P. General Sales Tax Act, 1958, an order passed by the Deputy Commissioner acting under section 39(1) of the Act as a delegate of the Commissioner.

Analysis: The power exercised by the Deputy Commissioner under section 39(1) was held to be a delegated power of the Commissioner, so the order made in exercise of that power was in law an order of the Commissioner. The unamended section 39(2) did not contain any express provision authorising the Commissioner to revise such an order passed by his delegate. In the absence of express statutory authority, revisional jurisdiction could not be exercised over the delegated order.

Conclusion: The Commissioner had no power under the unamended section 39(2) to revise the Deputy Commissioner's order passed under section 39(1); the answer was in the negative, against the department and in favour of the assessee.

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