https://www.taxtmi.com/caselaws?id=151404 Section 21(2) of the Karnataka Sales Tax Act empowered the Deputy Commissioner to call for and examine an order passed by a subordinate officer and revise it as he thought fit. A rectification order made under the rules, which altered the assessment, reduced tax liability, and resulted in a refund, was treated as an order in relation to the assessment and therefore within revisional jurisdiction. The Court held that the power was not excluded merely because the rectification order was also prejudicial to revenue, and the revisional challenge failed. en-us Wed, 02 Feb 1977 00:00:00 +0530 Wed, 05 Jun 2013 15:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151404 Section 21(2) of the Karnataka Sales Tax Act empowered the Deputy Commissioner to call for and examine an order passed by a subordinate officer and revise it as he thought fit. A rectification order made under the rules, which altered the assessment, reduced tax liability, and resulted in a refund, was treated as an order in relation to the assessment and therefore within revisional jurisdiction. The Court held that the power was not excluded merely because the rectification order was also prejudicial to revenue, and the revisional challenge failed. Case-Laws VAT and Sales Tax Wed, 02 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151404