https://www.taxtmi.com/caselaws?id=154438 Section 21(2) of the Karnataka Sales Tax Act, 1957 was upheld as a valid supervisory revisional power, because it operated within an intelligible administrative framework and included procedural safeguards such as notice and hearing. The challenge under article 14 failed, and the Deputy Commissioner's internal designation did not affect statutory competence. However, once a revisional order had already been passed for a completed assessment year, the authority became functus officio and could not issue a fresh notice on the same matter. A further notice for another assessment year was sustained where no final revisional order had yet been made and the notice merely supplied additional grounds before adjudication. en-us Tue, 01 Apr 1986 00:00:00 +0530 Wed, 21 Aug 2013 13:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154438 Section 21(2) of the Karnataka Sales Tax Act, 1957 was upheld as a valid supervisory revisional power, because it operated within an intelligible administrative framework and included procedural safeguards such as notice and hearing. The challenge under article 14 failed, and the Deputy Commissioner's internal designation did not affect statutory competence. However, once a revisional order had already been passed for a completed assessment year, the authority became functus officio and could not issue a fresh notice on the same matter. A further notice for another assessment year was sustained where no final revisional order had yet been made and the notice merely supplied additional grounds before adjudication. Case-Laws VAT and Sales Tax Tue, 01 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154438