Revisional power cannot bypass the statutory second appeal against first appellate orders when the Act provides a specific remedy.

The revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947, read with rule 80, cannot be used to reopen an order of the first appellate authority where the Act provides a further second appeal and the Revenue has not pursued that remedy. The expression "any order" in the revisional provision was held not to include such first appellate orders, because the rules cannot enlarge or override the statute. A final appellate order therefore cannot be indirectly challenged through suo motu revision, and the impugned notices were liable to be quashed.

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Issues: Whether the Commissioner could invoke suo motu revisional jurisdiction under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 to revise orders of the first appellate authority when no second appeal had been filed by the Revenue.

Analysis: The statutory scheme of section 23 provides a separate appellate hierarchy and expressly contemplates a second appeal against an appellate order under section 23(2). Revisional power under section 23(4)(a) is subject to the rules, and rule 80 cannot enlarge that power or override the Act. The expression "any order" in section 23(4)(a) and rule 80 was held not to include an appellate order passed by the first appellate authority under section 23(2). Where a statutory remedy of second appeal is available and the Revenue does not avail it, the final appellate order cannot be indirectly challenged through revision.

Conclusion: The Commissioner had no jurisdiction to revise the first appellate orders by issuing the impugned notices, and the notices were liable to be quashed.

Ratio Decidendi: A revisional power that is made subject to the statutory rules cannot be used to bypass the specific appellate remedy provided by the Act, and the expression "any order" in such a revisional provision does not extend to a first appellate order where the statute provides a further appeal.

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