Writ interference barred where revisional authority set aside an unauthorised review and upheld the limitation bar on appeal.

Writ interference is not warranted where a revisional authority sets aside an unauthorised review order and restores the earlier order after finding that the departmental appeal was filed beyond limitation without satisfactory explanation. The revisional authority may also rely on the absence of any legal basis for the review and the lack of demonstrated review power. On those facts, the order is not vitiated by jurisdictional defect or error apparent on the face of the record, and the High Court will decline interference in writ jurisdiction.

---

---

Issues: Whether the revisional order quashing the Commissioner's review order and restoring the earlier order suffered from any jurisdictional infirmity or error of law warranting interference in writ jurisdiction.

Analysis: The writ petition challenged the revisional order on the premise that the Commissioner was entitled to review his earlier appellate order and that the revision should not have been entertained. The record showed that the departmental appeal against the earlier order had been filed after an inordinate delay without any satisfactory explanation, and the Commissioner had also dealt with the merits by holding that no interest or penalty could be levied after the principal amount had been deposited. The subsequent review was allowed without any demonstrated legal basis and without any clear justification for reopening the matter. The revisional authority found that the Commissioner lacked jurisdiction to review the earlier order and that there was no legal ground to disregard the bar of limitation affecting the original departmental appeal.

Conclusion: The revisional order did not suffer from any jurisdictional defect or error apparent on the face of the record, and no ground for writ interference was made out.

Ratio Decidendi: In writ jurisdiction, a reasoned revisional order declining to sustain an unreasoned or unauthorised review order will not be interfered with when the underlying appeal was itself barred by limitation and no review power is shown to exist.

---