https://www.taxtmi.com/caselaws?id=127216 A review power conferred on a Commissioner by designation, rather than personal identity, extended to orders made by a predecessor-in-office where the statute and rule contained no express restriction. The Court read Section 22(6) of the Sales Tax Act as authorising review by the office-holder appointed under Section 3, and treated the absence of limiting language as decisive. A different wording in the Central Provinces Land Revenue Act supported this distinction. The impugned review order was therefore set aside and the matter remitted for decision on merits. en-us Tue, 08 Jan 1952 00:00:00 +0530 Tue, 05 Mar 2013 16:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127216 A review power conferred on a Commissioner by designation, rather than personal identity, extended to orders made by a predecessor-in-office where the statute and rule contained no express restriction. The Court read Section 22(6) of the Sales Tax Act as authorising review by the office-holder appointed under Section 3, and treated the absence of limiting language as decisive. A different wording in the Central Provinces Land Revenue Act supported this distinction. The impugned review order was therefore set aside and the matter remitted for decision on merits. Case-Laws VAT and Sales Tax Tue, 08 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127216