https://www.taxtmi.com/caselaws?id=160269 Valid delegation of revisional power under the Orissa Sales Tax Act meant the Assistant Commissioner's revisional order was made in the exercise of the Commissioner's delegated authority. Once that revisional jurisdiction was exercised and the order attained statutory finality, the Commissioner could not invoke suo motu revisional power under rule 80 to reopen the same order. A second revision would amount to revising the Commissioner's own delegated act and would undermine the finality attached to revisional decisions under section 23(4). The revisional order was therefore unsustainable. en-us Tue, 03 Aug 1999 00:00:00 +0530 Fri, 13 Dec 2013 17:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160269 Valid delegation of revisional power under the Orissa Sales Tax Act meant the Assistant Commissioner's revisional order was made in the exercise of the Commissioner's delegated authority. Once that revisional jurisdiction was exercised and the order attained statutory finality, the Commissioner could not invoke suo motu revisional power under rule 80 to reopen the same order. A second revision would amount to revising the Commissioner's own delegated act and would undermine the finality attached to revisional decisions under section 23(4). The revisional order was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160269