https://www.taxtmi.com/caselaws?id=105260 Where revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 has been delegated to the Assistant Commissioner and exercised by him in respect of an assessment order, that delegated power is exhausted for the same order. The Commissioner retains the general statutory power, but after delegation he must resume the power or cancel the delegation before acting again; he cannot re-exercise the same delegated revisional jurisdiction over an order already revised by the delegatee. The notice issued by the Commissioner for a second revision of the same assessment order was invalid. en-us Tue, 17 Dec 2002 00:00:00 +0530 Wed, 09 Dec 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105260 Where revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 has been delegated to the Assistant Commissioner and exercised by him in respect of an assessment order, that delegated power is exhausted for the same order. The Commissioner retains the general statutory power, but after delegation he must resume the power or cancel the delegation before acting again; he cannot re-exercise the same delegated revisional jurisdiction over an order already revised by the delegatee. The notice issued by the Commissioner for a second revision of the same assessment order was invalid. Case-Laws VAT and Sales Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105260