2001 (3) TMI 988

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....y the Additional Commissioner of Commercial Taxes, Zone-II, Bangalore dated July 31, 1997 whereby the authority in exercise of revisional powers has set aside the appellate order and has restored the original assessment order. We refrain from either stating the facts or getting into any discussion on merits, for the reason that a perusal of the impugned order indicates to us that beyond stating th....

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....s stated. It is equally not permissible for the parties before this Court to contend that this Court must examine the material on merits and record a finding as to whether or not the revisional order is justifiable or not for the simple reason that this Court cannot be equated with the revisional authority. Where the order is a nullity on the face of it, we have no option except to set aside the ....