https://www.taxtmi.com/caselaws?id=104357 The expression "any order made under the Act" in Section 23(4)(a) of the Orissa Sales Tax Act was construed broadly to include appellate orders passed under Section 23(2), and the amended Rule 80 reinforced that revisional power by expressly covering orders of the Assistant Commissioner. The deletion of earlier words excluding appellate orders removed any basis for limiting the Commissioner's revisional jurisdiction. The proviso to Section 23(4)(a) was held to restrict revision only when sought by a dealer who had an available appellate remedy but did not use it; it did not curtail the Commissioner's suo motu power. Accordingly, appellate orders could be revised on the Commissioner's own motion. en-us Fri, 26 Sep 1997 00:00:00 +0530 Fri, 02 Jan 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104357 The expression "any order made under the Act" in Section 23(4)(a) of the Orissa Sales Tax Act was construed broadly to include appellate orders passed under Section 23(2), and the amended Rule 80 reinforced that revisional power by expressly covering orders of the Assistant Commissioner. The deletion of earlier words excluding appellate orders removed any basis for limiting the Commissioner's revisional jurisdiction. The proviso to Section 23(4)(a) was held to restrict revision only when sought by a dealer who had an available appellate remedy but did not use it; it did not curtail the Commissioner's suo motu power. Accordingly, appellate orders could be revised on the Commissioner's own motion. Case-Laws VAT and Sales Tax Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104357