https://www.taxtmi.com/caselaws?id=154950 The Delhi Sales Tax Act, 1975 vested the Commissioner with revisional power over orders passed by persons appointed under section 9(2), including appellate orders made by the Additional Commissioner under rule 35. The appellate function exercised by the Additional Commissioner did not remove him from the statutory category of authorities assisting the Commissioner. Because section 46 expressly allowed revision of any order passed by such an authority, the Commissioner could call for and examine the record and pass an appropriate revisional order within the statutory limits. The notice challenging that jurisdiction therefore failed. en-us Wed, 10 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154950 The Delhi Sales Tax Act, 1975 vested the Commissioner with revisional power over orders passed by persons appointed under section 9(2), including appellate orders made by the Additional Commissioner under rule 35. The appellate function exercised by the Additional Commissioner did not remove him from the statutory category of authorities assisting the Commissioner. Because section 46 expressly allowed revision of any order passed by such an authority, the Commissioner could call for and examine the record and pass an appropriate revisional order within the statutory limits. The notice challenging that jurisdiction therefore failed. Case-Laws VAT and Sales Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154950