https://www.taxtmi.com/caselaws?id=352618 Section 10-B of the U.P. Trade Tax Act, 1948 was construed to permit a Joint Commissioner to exercise revisional power because the statutory definition of "Commissioner" included a Joint Commissioner of Trade Tax appointed by the State Government. The Court held that, once a Joint Commissioner fell within that definition, no separate notification was required for revisional competence. It further held that category-wise distinctions in the Rules could not override or restrict the parent statute, and delegated legislation could not narrow the statutory meaning of Commissioner. The challenge to the revisional orders on the ground of specific notification was therefore unsustainable, and the de facto doctrine did not arise. en-us Tue, 12 Dec 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352618 Section 10-B of the U.P. Trade Tax Act, 1948 was construed to permit a Joint Commissioner to exercise revisional power because the statutory definition of "Commissioner" included a Joint Commissioner of Trade Tax appointed by the State Government. The Court held that, once a Joint Commissioner fell within that definition, no separate notification was required for revisional competence. It further held that category-wise distinctions in the Rules could not override or restrict the parent statute, and delegated legislation could not narrow the statutory meaning of Commissioner. The challenge to the revisional orders on the ground of specific notification was therefore unsustainable, and the de facto doctrine did not arise. Case-Laws VAT and Sales Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352618