Revisional jurisdiction under sales tax law extends to appellate orders passed by authorities appointed within the statutory hierarchy.

The Delhi Sales Tax Act, 1975 vested the Commissioner with revisional power over orders passed by persons appointed under section 9(2), including appellate orders made by the Additional Commissioner under rule 35. The appellate function exercised by the Additional Commissioner did not remove him from the statutory category of authorities assisting the Commissioner. Because section 46 expressly allowed revision of any order passed by such an authority, the Commissioner could call for and examine the record and pass an appropriate revisional order within the statutory limits. The notice challenging that jurisdiction therefore failed.

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Issues: Whether the Commissioner had jurisdiction under section 46 of the Delhi Sales Tax Act, 1975 to revise an order passed in appeal by the Additional Commissioner, who was appointed under section 9(2) and acted as an appellate authority under rule 35.

Analysis: The scheme of the Act placed the Commissioner at the head of the sales tax hierarchy and treated the Additional Commissioner and other officers appointed under section 9(2) as authorities assisting him in the execution of functions under the Act. The appellate power exercised by the Additional Commissioner under rule 35 derived from the Act and did not make him a person outside section 9(2). Section 46 expressly authorised the Commissioner to call for and examine the record of any order passed by a person appointed under section 9(2), including an appellate order, and to pass such order as the circumstances justified within the statutory limitation.

Conclusion: The Commissioner had jurisdiction to initiate revision under section 46 against the appellate order of the Additional Commissioner, and the challenge to the notice failed.

Ratio Decidendi: An appellate order passed by an authority appointed under section 9(2) and functioning under the Act remains amenable to the Commissioner's revisional power under section 46 where the statute expressly authorises revision of orders passed by such assisting authorities.

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