https://www.taxtmi.com/caselaws?id=150644 Section 20(5) of the Bombay Sales Tax Act, 1959 conferred powers on the Deputy Commissioner by force of the statute itself, not by delegation from the Commissioner. Read with sections 55 and 57, and with the hierarchical scheme in section 20(8) and Rule 5, an order passed in second appeal by such a subordinate authority remained subject to the Commissioner's suo motu revision under section 57(1)(a). The contrasting delegation language in section 20(6) confirmed that the legislature distinguished between delegated and statutorily conferred powers. The Supreme Court authority relied on by the assessee was held inapplicable because it concerned a different statutory scheme. en-us Sat, 16 Mar 1974 00:00:00 +0530 Mon, 20 May 2013 16:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150644 Section 20(5) of the Bombay Sales Tax Act, 1959 conferred powers on the Deputy Commissioner by force of the statute itself, not by delegation from the Commissioner. Read with sections 55 and 57, and with the hierarchical scheme in section 20(8) and Rule 5, an order passed in second appeal by such a subordinate authority remained subject to the Commissioner's suo motu revision under section 57(1)(a). The contrasting delegation language in section 20(6) confirmed that the legislature distinguished between delegated and statutorily conferred powers. The Supreme Court authority relied on by the assessee was held inapplicable because it concerned a different statutory scheme. Case-Laws VAT and Sales Tax Sat, 16 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150644