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    <description>Section 16D of the Tamil Nadu General Sales Tax Act, 1959 is described as conferring wide revisional power on the Special Committee to examine assessment orders, set them aside, and direct fresh assessment. The commentary states that an adjudicatory statutory authority may regulate its own procedure and pass incidental orders necessary to make its substantive jurisdiction effective, so the absence of an express interim-relief provision does not by itself exclude stay powers. Any such interlocutory relief must still be exercised within the statute and for proper reasons, including during pendency of revision.</description>
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