REVISIONAL POWERS-SCOPE & LIMITATIONS

[Sadanand Bulbule]

Dear experts

Section 108(2) reads as under:

2) The Revisional Authority shall not exercise any power under sub-section (1), if-

(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or

(b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or

(c) the order has already been taken for revision under this section at an earlier stage; or

(d) the order has been passed in exercise of the powers under sub-section (1):

Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.

Query:

In view of the above proviso, what is the scope and limitation for revision of order passed under subsection (a) above?

Plz elaborate.

AI Summary

Revisional jurisdiction limited to issues not raised or decided on appeal, subject to the prescribed temporal window.
The proviso to Section 108(2) permits revision of an appealed order only on points that were neither raised nor decided in the appeal; such revision is confined to untested issues and cannot re open matters adjudicated on appeal. Exercise of this power is time bound and permissible only within the later of one year from the appellate order or three years from the original order. Revisional Authorities must carefully verify that the issue was absent from the appeal record and must exercise restraint to avoid substituting revision for appeal, adhering to res judicata and procedural diligence.