TaxTMI 
TaxTMI 
TaxTMI 
2002 (12) TMI 236
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....rises for consideration in this appeal, which arises from the judgment of a division Bench of the High Court of Orissa in O.J.C. No. 930 of 1998, dated July 22, 2002, See page 25 supra. is: "Whether after the Assistant Commissioner, as a delegatee of the power of the Commissioner, Sales Tax, under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947, has exercised revisional jurisdiction in respect of an order of the Sales Tax Officer, the Commissioner can exercise the power under the said provision to revise the same order over again. 3.. The facts that gave rise to this appeal may be briefly noted here. 4.. The appellant-assessee, a company registered under the Companies Act, 1956, is ....
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....e, the learned Senior Counsel appearing for the Revenue, has submitted that though the Commissioner has delegated his revisional power, he was not denuded of the statutory power so he could have still exercised the power under the said provisions. 6.. Under section 23(4)(a) of the Act, the Commissioner of Sales Tax has power, either suo motu or on an application by a dealer or a person, to revise any orders made under the Act or Rules made thereunder by any person other than the Tribunal appointed under sub-section (3) of section 3 of the Act. That power was delegated by the Commissioner in favour of the Assistant Commissioner, vide Notification No. I-ST-76/73-14171, dated August 3, 1963. 7.. We may notice here section 23(4)(a) of the Act....
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....on(3) of section 23 has not been availed or where the revision was not filed within the prescribed period of limitation. 9.. Rule 79 of the Rules deals with exercise of the revisional power on the application of a dealer or any person and rule 80 of the Rules deals with exercise of power suo motu by the Commissioner. Here, we are concerned with the latter rule, which runs thus: "Rule 80. Revision by the Commissioner suo motu.-The Commissioner may on his own motion at any time within three years from the date of passing of any order by the Sales Tax Officer or within two years from the date of passing of any order by the Additional Commissioner, Special Additional Commissioner or Assistant Commissioner, as the case may be, call for record....
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....te authority under section 23, or (2) where time-limit for filing an appeal under section 23 has not expired. The same conditions will govern the exercise of the revisional power by the delegatee of the Commissioner under Notification No. I-ST-76/73-14171 dated the 3rd August, 1963. The notification, in so far as it is relevant for our purpose, says that with the prior approval of the State Government, the Commissioner has delegated his power and duties under the Act and the Rules framed thereunder as specified in the Schedule annexed thereto to Assistant Commissioner of Sales Tax and directed that the said powers and duties shall be exercised and discharged by the said Assistant Commissioner with their respective jurisdiction. 11. It wil....
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.... his power to revise the orders passed by the Assistant Commissioner, Additional Commissioner and Special Additional Commissioner. However, in regard to the orders passed by the Sales Tax Officer, after the delegation, the Assistant Commissioner was competent to revise and, in fact, he did exercise the power to revise the order of the Sales Tax Officer, after issuing a show cause notice dated December 13, 1995. If that be so, the power of the Commissioner (the delegator) under the afore-quoted provisions has been exhausted by the Assistant Commissioner and the Commissioner cannot, in law, exercise the delegated power over again. 14.. It is no doubt true that the Commissioner is not denuded of the statutory power of revision after delegatio....