https://www.taxtmi.com/caselaws?id=785981 A revisional order made under section 86 of the West Bengal Value Added Tax Act by a Joint Commissioner acting as the Commissioner's delegatee was treated as an exercise of the Commissioner's own authority. The court held that such an order could not be subjected to further suo motu revision under section 85 by another delegatee, because the statutory scheme does not permit successive revisions in a cycle. The result was that the attempt to invoke section 85 failed, as the earlier revisional order was not an order of a subordinate officer amenable to another revision. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785981 A revisional order made under section 86 of the West Bengal Value Added Tax Act by a Joint Commissioner acting as the Commissioner's delegatee was treated as an exercise of the Commissioner's own authority. The court held that such an order could not be subjected to further suo motu revision under section 85 by another delegatee, because the statutory scheme does not permit successive revisions in a cycle. The result was that the attempt to invoke section 85 failed, as the earlier revisional order was not an order of a subordinate officer amenable to another revision. Case-Laws VAT / Sales Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785981