Revisional power under the Karnataka Sales Tax Act can extend to appellate orders and is not void under article 14.

Section 22-A of the Karnataka Sales Tax Act empowers the Commissioner to revise even orders passed by the appellate authority under section 20, because the appellate authority remains subordinate for that limited purpose and the finality of appellate orders is subject to the revisional scheme in sections 22 to 24. The provision is also not invalid under article 14, since the State and assessees are distinct classes in tax matters and the power is confined by statutory conditions, natural justice, time limits, and further appellate review. The commentary therefore treats the revisional power as a valid safeguard for revenue.

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Issues: (i) Whether section 22-A of the Karnataka Sales Tax Act, 1957 confers power on the Commissioner to revise an order passed by the appellate authority under section 20 of the Act; (ii) Whether section 22-A of the Act is void as offending article 14 of the Constitution of India.

Issue (i): Whether section 22-A of the Karnataka Sales Tax Act, 1957 confers power on the Commissioner to revise an order passed by the appellate authority under section 20 of the Act.

Analysis: Section 22-A authorises the Commissioner to call for and examine records of any proceeding under the Act and to revise any order passed by an officer subordinate to him if it is erroneous and prejudicial to the interests of revenue. The appellate authority under the Act is treated as the officer holding that office, and such officer remains subordinate to the Commissioner for the purposes of section 22-A. The finality attached to appellate orders under section 20(6) is subject to sections 22 to 24 and does not curtail the independent revisional power conferred by section 22-A. The provision is self-contained and its scope is controlled by its own terms.

Conclusion: Yes. Section 22-A confers revisional power on the Commissioner in respect of orders passed by the appellate authority under section 20.

Issue (ii): Whether section 22-A of the Act is void as offending article 14 of the Constitution of India.

Analysis: Article 14 does not require the State, especially in a taxing statute, to place itself on the same footing as assessees so as to forego special safeguards for revenue. Even assuming differential treatment, the State and other persons constitute distinct classes. The revisional power is not unguided or arbitrary because it is confined to orders that are erroneous and prejudicial to revenue, is subject to natural justice, is time-limited, and is further controlled by appellate review under section 24.

Conclusion: No. Section 22-A is not violative of article 14 of the Constitution of India.

Final Conclusion: The challenged revisional provision was upheld and the questions were answered in a manner adverse to the petitioner.

Ratio Decidendi: A revisional power conferred on a taxing authority to correct subordinate orders prejudicial to revenue, when circumscribed by statutory conditions, natural justice, and appellate review, is valid and is not invalid merely because it operates upon appellate orders or gives the State a distinct procedural safeguard.

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