https://www.taxtmi.com/caselaws?id=151224 Section 57(1) of the Bombay Sales Tax Act, 1959 was construed to permit suo motu revision of an appellate order passed by an Assistant Commissioner under section 55(1)(a). The decisive factor was the officer's statutory status as one appointed under section 20 to assist the Commissioner, not the appellate capacity in which the order was made. The pendency or availability of a further appeal under section 55(2) did not exclude revisional jurisdiction, because the Assistant Commissioner's appellate order remained capable of revision unless displaced in the manner provided by the Act. The Commissioner's revisional power therefore extended to such appellate orders. en-us Tue, 06 Jan 1976 00:00:00 +0530 Sat, 01 Jun 2013 17:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151224 Section 57(1) of the Bombay Sales Tax Act, 1959 was construed to permit suo motu revision of an appellate order passed by an Assistant Commissioner under section 55(1)(a). The decisive factor was the officer's statutory status as one appointed under section 20 to assist the Commissioner, not the appellate capacity in which the order was made. The pendency or availability of a further appeal under section 55(2) did not exclude revisional jurisdiction, because the Assistant Commissioner's appellate order remained capable of revision unless displaced in the manner provided by the Act. The Commissioner's revisional power therefore extended to such appellate orders. Case-Laws VAT and Sales Tax Tue, 06 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151224