Revisional power to correct fraudulent assignment orders remains valid despite prior departmental involvement

Section 33 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 confers broad revisional power on the Central Government to call for records and pass orders necessary to maintain legality under the Act and rules. That power extends to correcting an assignment order obtained by fraud or collusion, even if the same departmental hierarchy had earlier dealt with the matter. The objection that an authority cannot sit in appeal over its own order did not defeat this revisional jurisdiction on the facts stated. The fraudulent assignment was therefore open to interference and the revisionary order was treated as valid.

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Issues: Whether the Financial Commissioner (Taxation), acting as a delegate of the Central Government under Section 33 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954, could revise and correct the assignment order notwithstanding that the same officer had earlier acted as Settlement Officer and the respondent had obtained the assignment by fraud.

Analysis: Section 33 empowered the Central Government to call for the record of any proceeding under the Act and to pass such order as the circumstances required, so long as the order was consistent with the Act and the rules. The revisional power was broad enough to correct an order tainted by fraud and to protect the legality of the proceedings. Although an authority could not sit in appeal over its own order, that objection did not defeat the revisional jurisdiction exercised by the Financial Commissioner (Taxation) as delegate of the Central Government. The record also showed that the later assignment had been procured by collusion and fraud, which justified interference.

Conclusion: The Financial Commissioner (Taxation) had jurisdiction under Section 33 to set aside the fraudulent assignment order, and the interference made in revision was valid.

Ratio Decidendi: Revisional power conferred on the Central Government under Section 33 extends to correcting an order obtained by fraud, even where the challenge is to an assignment previously made by the same departmental hierarchy.

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