https://www.taxtmi.com/caselaws?id=154608 Section 22-A of the Karnataka Sales Tax Act empowers the Commissioner to revise even orders passed by the appellate authority under section 20, because the appellate authority remains subordinate for that limited purpose and the finality of appellate orders is subject to the revisional scheme in sections 22 to 24. The provision is also not invalid under article 14, since the State and assessees are distinct classes in tax matters and the power is confined by statutory conditions, natural justice, time limits, and further appellate review. The commentary therefore treats the revisional power as a valid safeguard for revenue. en-us Mon, 21 Jan 1985 00:00:00 +0530 Sat, 24 Aug 2013 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154608 Section 22-A of the Karnataka Sales Tax Act empowers the Commissioner to revise even orders passed by the appellate authority under section 20, because the appellate authority remains subordinate for that limited purpose and the finality of appellate orders is subject to the revisional scheme in sections 22 to 24. The provision is also not invalid under article 14, since the State and assessees are distinct classes in tax matters and the power is confined by statutory conditions, natural justice, time limits, and further appellate review. The commentary therefore treats the revisional power as a valid safeguard for revenue. Case-Laws VAT and Sales Tax Mon, 21 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154608