https://www.taxtmi.com/caselaws?id=127084 The Act confines the award of costs to the express provision empowering the High Court to grant them; revisional and appellate authorities do not have any general or inherent power to award costs against a dealer. The revisional power is discretionary, and where the statute requires only consideration of the application and reasons for rejection, a reasonable opportunity of oral hearing need not be implied before dismissal of a revision application. A refusal to entertain or revise is not, by itself, an order adversely affecting the applicant. en-us Fri, 19 Aug 1949 00:00:00 +0530 Mon, 25 Feb 2013 18:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127084 The Act confines the award of costs to the express provision empowering the High Court to grant them; revisional and appellate authorities do not have any general or inherent power to award costs against a dealer. The revisional power is discretionary, and where the statute requires only consideration of the application and reasons for rejection, a reasonable opportunity of oral hearing need not be implied before dismissal of a revision application. A refusal to entertain or revise is not, by itself, an order adversely affecting the applicant. Case-Laws VAT and Sales Tax Fri, 19 Aug 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127084