https://www.taxtmi.com/caselaws?id=127607 The Commissioner's determination under section 21 of the Bihar Sales Tax Act, 1947 is quasi-judicial because it resolves disputed questions affecting tax liability or quantum, not merely advisory matters. That order therefore falls within section 24(5) and can be revised by the Board of Revenue. The reasoning was reinforced by section 22, which treats proceedings before the Commissioner as judicial proceedings for specified purposes. The Board of Revenue accordingly had jurisdiction to entertain the revision against the Commissioner's order. en-us Wed, 05 Dec 1956 00:00:00 +0530 Wed, 13 Mar 2013 09:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127607 The Commissioner's determination under section 21 of the Bihar Sales Tax Act, 1947 is quasi-judicial because it resolves disputed questions affecting tax liability or quantum, not merely advisory matters. That order therefore falls within section 24(5) and can be revised by the Board of Revenue. The reasoning was reinforced by section 22, which treats proceedings before the Commissioner as judicial proceedings for specified purposes. The Board of Revenue accordingly had jurisdiction to entertain the revision against the Commissioner's order. Case-Laws VAT and Sales Tax Wed, 05 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127607