Full additional charge can carry statutory revisional power where the office itself is vested with that authority.

A Deputy Commissioner holding full additional charge of the post of Joint Commissioner was competent to exercise the revisional power under the Andhra Pradesh General Sales Tax Act. Section 4 empowered the State Government to appoint officers to perform functions under the Act, and section 20 vested revisional jurisdiction in the Joint Commissioner. Once the officer was placed in full additional charge of that office, she could validly exercise its statutory powers, and her competence did not depend on a later Government clarification. The revisional order was therefore not vitiated on that ground, and the challenge to its validity failed.

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Issues: Whether a Deputy Commissioner holding full additional charge of the post of Joint Commissioner was competent to exercise the revisional power under the Andhra Pradesh General Sales Tax Act before the date of a subsequent Government clarification.

Analysis: Section 4 of the Act empowered the State Government to appoint officers, including Joint Commissioners, for performing functions conferred by or under the Act. The revisional power under section 20 vested in the Joint Commissioner. Once the officer was placed in full additional charge of the post of Joint Commissioner, she was legally entitled to exercise the statutory powers attached to that office. The legal competence to act did not depend upon a later governmental clarification, and the revisional order was therefore not vitiated on that ground.

Conclusion: The officer was competent to pass the revisional order and the challenge to its validity failed.

Final Conclusion: The dismissal of the tax revision was justified, as the revisional authority had lawful competence when the order was made.

Ratio Decidendi: An officer holding full additional charge of a statutory post may validly exercise the powers attached to that office if the statute confers those powers on the office and no further governmental clarification is required for competence.

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