Revisional jurisdiction cannot be used to review a Commissioner-approved delegated order under sales tax law.

The Commissioner's revisional power under section 67 of the Gujarat Sales Tax Act could not be used to revisit an order of the Deputy Commissioner (Legal) once that order had already been approved by the Commissioner. Because delegated action, after approval, was treated as the Commissioner's own order, a further revision would amount to the Commissioner reviewing his own decision, which the statutory scheme did not permit. The revision notice was therefore without jurisdiction and could not be sustained, resulting in relief for the assessee.

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Issues: Whether the Commissioner could exercise revisional jurisdiction under section 67 of the Gujarat Sales Tax Act, 1969 in respect of an order passed by the Deputy Commissioner (Legal) after that order had been approved by the Commissioner.

Analysis: The statutory scheme under sections 27 and 67 shows that officers such as the Deputy Commissioner exercise powers conferred on the Commissioner by delegation, and the order made by the delegate, once approved by the Commissioner, is in substance the Commissioner's own order. Revisional power under section 67 enables the Commissioner to examine orders of officers appointed under section 27, but it does not extend to revising an order that has already been affirmed by his own approval. Entertaining revision in such a situation would amount to the Commissioner reviewing his own decision, which the statute does not permit.

Conclusion: The revision notice was without jurisdiction and could not be sustained; the petition succeeded in favour of the assessee.

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