https://www.taxtmi.com/caselaws?id=155311 Delegated revisional powers under the Orissa Sales Tax Act were treated as legally equivalent to the Commissioner's own authority, so a second suo motu revision by the Commissioner over an order passed by the Special Additional Commissioner was not permissible. The commentary also notes that statutory interest on refundable tax becomes payable when the refund application is kept pending beyond the prescribed period, particularly where delay is attributable to the revenue and later curing of minor defects does not justify denial of interest. The document therefore highlights limits on further revision and the operation of refund interest provisions in delayed refund cases. en-us Tue, 05 Apr 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155311 Delegated revisional powers under the Orissa Sales Tax Act were treated as legally equivalent to the Commissioner's own authority, so a second suo motu revision by the Commissioner over an order passed by the Special Additional Commissioner was not permissible. The commentary also notes that statutory interest on refundable tax becomes payable when the refund application is kept pending beyond the prescribed period, particularly where delay is attributable to the revenue and later curing of minor defects does not justify denial of interest. The document therefore highlights limits on further revision and the operation of refund interest provisions in delayed refund cases. Case-Laws VAT and Sales Tax Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155311