https://www.taxtmi.com/caselaws?id=128703 The High Court examined the scope of revisional power under section 22-B of the Central Provinces and Berar Sales Tax Act, 1947, and held that an appellate order was not subject to revision where the Act attached finality to first and second appeal orders except for specified exceptions. Applying expressio unius est exclusio alterius, it treated the omission of revision from those exceptions as deliberate. The Court also held that an authority prescribed under section 22(1) and rule 53 derived appellate jurisdiction from the rule-making scheme and was not merely a person appointed under section 3 to assist the Commissioner. en-us Sat, 19 Jan 1963 00:00:00 +0530 Wed, 10 Apr 2013 13:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128703 The High Court examined the scope of revisional power under section 22-B of the Central Provinces and Berar Sales Tax Act, 1947, and held that an appellate order was not subject to revision where the Act attached finality to first and second appeal orders except for specified exceptions. Applying expressio unius est exclusio alterius, it treated the omission of revision from those exceptions as deliberate. The Court also held that an authority prescribed under section 22(1) and rule 53 derived appellate jurisdiction from the rule-making scheme and was not merely a person appointed under section 3 to assist the Commissioner. Case-Laws VAT and Sales Tax Sat, 19 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128703