https://www.taxtmi.com/caselaws?id=158268 The revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947, read with rule 80, cannot be used to reopen an order of the first appellate authority where the Act provides a further second appeal and the Revenue has not pursued that remedy. The expression "any order" in the revisional provision was held not to include such first appellate orders, because the rules cannot enlarge or override the statute. A final appellate order therefore cannot be indirectly challenged through suo motu revision, and the impugned notices were liable to be quashed. en-us Mon, 12 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 11:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158268 The revisional power under section 23(4)(a) of the Orissa Sales Tax Act, 1947, read with rule 80, cannot be used to reopen an order of the first appellate authority where the Act provides a further second appeal and the Revenue has not pursued that remedy. The expression "any order" in the revisional provision was held not to include such first appellate orders, because the rules cannot enlarge or override the statute. A final appellate order therefore cannot be indirectly challenged through suo motu revision, and the impugned notices were liable to be quashed. Case-Laws VAT and Sales Tax Mon, 12 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158268