1994 (4) TMI 359

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....eputy Commissioner, Commercial Taxes was kept in full additional charge of the post of Joint Commissioner, Commercial Taxes, by an order dated September 15, 1989 and with effect from that date she functioned in the capacity of Joint Commissioner till January 21, 1990. In exercise of her statutory power as Joint Commissioner, by an order dated October 23, 1989, she revised an order passed by the De....

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....issioner, was competent to exercise all the statutory powers of Joint Commissioner "during her full additional charge of the post of Joint Commissioner" and, therefore, the revisional orders passed by her would have legal effect only with effect from February 13, 1990, but not prior to that.   We are not inclined to agree with this contention. Exercise of statutory power by the person hold....