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TMI Blog2002 (12) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... er delegation, but that, in view of the said notification, only means that he can resume that power or cancel the delegation of revisional power to the Assistant Commissioner. That, by no stretch of imagination, can be construed to mean that once the orders have been examined under the revisional power by the Assistant Commissioner (the delegatee), the same orders can again be subjected to the revisional jurisdiction by the Commissioner. - Civil Appeal No. 8534 of 2002, - - - Dated:- 17-12-2002 - SYED SHAH MOHAMMED QUADRI AND ARIJIT PASAYAT JJ. V.A. Bobde, Senior Advocate (Ashok Parija, K.K. Lahiri, Gaurav Kejriwal and Mrs. Sumita Mukherjee, Advocates, with him), for the appellant. D.A. Dave, Senior Advocate (Mrs. kirti Mishra, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purporting to exercise the revisional power under section 23(4)(a) of the Act and rule 80 of the Rules, issued notice to show cause as to why the turnover determined by the Sales Tax Officer for the assessment year 1986-87 should not be enhanced. Challenging the validity of the said notice, the appellant filed O.J.C. No. 930 of 1998 before a division Bench of the High Court of Orissa. The High Court dismissed the writ petition on July 22, 2002 See page 25 supra. which is under challenge in this appeal. 5.. Mr. Bobde, the learned Senior Counsel for the appellant, has contended that once the Commissioner has delegated his revisional power and the Assistant Commissioner-delegatee has exercised the said power and decided the matter, it was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy by way of appeal under sub-section (1), or sub- section (3) did not avail of such remedy or the application is not filed within the prescribed period. Explanation .-Any provision contained elsewhere in this Act which provides for determination of any specific matter shall not debar the Commissioner from determining such matter in exercise of the powers conferred upon him under this sub-section." 8.. A perusal of clause (a) of sub-section (4) afore-quoted, shows that the Commissioner is conferred with the power to revise any order made under the Act or the Rules made thereunder by any person other than the Tribunal, appointed under sub-section (3) of section 3 of the Act to assist him, either on an application made by a dealer or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of passing of the order and in the case of an order passed by the Additional Commissioner, Special Additional Commissioner or Assistant Commissioner, as the case may be, within two years from the date of passing of the order. The revisional jurisdiction can be exercised if the Commissioner, after calling for the records of the proceedings in which the order sought to be revised was passed, considers that the order is erroneous in so far as it is prejudicial to the interest of the Revenue. Where these jurisdictional facts are present to invoke the revisional power, the Commissioner has to provide the dealer or a person affected thereby an opportunity of being heard and after making or causing to be made such enquiry as he deems ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no appeal has been filed against such orders." 12.. It may be seen that the power that had been delegated is under clause (a) of sub-section (4) of section 23 of the Act and rule 80 of the Rules. In column 3 the descriptions of the powers and duties delegated are given as follows: "Powers to revise assessment orders passed by the Sales Tax Officer and Assistant Sales Tax Officer suo motu provided that no appeal has been filed against such orders." 13.. Thus, it is clear that the power conferred on the Assistant Commissioner was under clause (a) of sub-section (4) of section 23 of the Act read with rule 80 of the Rules. The Commissioner has revisional power to call for the records and revise the orders not only of the Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court was invited to an earlier decision of a division Bench of the High Court in Orient Paper Mills v. State of Orissa [1988] 70 STC 333 (Orissa) but they got over it referring to two judgments of this Court in Commissioner of Sales Tax v. Halari Store [1997] 107 STC 579 and State of Orissa v. Krishna Stores [1997] 104 STC 594. In our view, those judgments of this Court do not deal with the point in issue here. The division Bench was, therefore, not right in not following the said decision of the co-ordinate bench which was binding on it. Further, yet another judgment of a Division Bench of the Orissa High Court in J.C. Budharaja v. State of Orissa [2000] 118 STC 140, is brought to our notice. One of us (honourable Arijit Pasaya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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