1994 (4) TMI 359

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..... ommercial 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 Deputy Commissioner. Challenging the revisional order passed by her the petitioner herein, a registered dealer .....

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..... l 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 holding full additional charge of the post of Joint Commissioner does not depend upon any clarification issued by the S .....

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