TaxTMI 
TaxTMI 
1952 (1) TMI 16
X X X X Extracts X X X X
X X X X Extracts X X X X
....2(6) of the Act does not permit him to review an order passed by his predecessor. The point for decision is whether this view of the law is correct. 2.. Section 22(6) reads as follows: "Subject to rules made under this Act, any person appointed under Section 3 may review any order passed by him." The only relevant portion from Rule 59 of the rules, pertaining to review, is as follows: "Any person....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion been made between an order passed by an officer and an order by his predecessor-in-office. In this respect, the position is quite different from what one finds in analogous provisions, say, in the Central Provinces Land Revenue Act, which seem to have influenced the Commissioner's decision. Section 40(1) of the Central Provinces Land Revenue Act, for example, reads as follows: "The Provincial....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een orders passed by an officer and orders passed by that officer's predeces- sor-in-office, there is no doubt that provision would have also been made regarding the circumstances in which a predecessor's order could be reviewed, as has been done in the case of the Land Revenue Act. Otherwise, there is every danger of the provision for review being largely nullified by changes taking place in the ....