AIR 2003 SUPREME COURT 2148 ::2003 AIR SCW 170 ::(2003) 55 KantLJ(Trib) 122 ::(2003) 2 IndLD 282 ::2003 (2) SCC 101 ::(2002) 9 Scale 729 ::2003 (130) STC 35 ::2003 (1) SLT 185 ::2003 (1) Supreme 463 ::2003 (4) SRJ 72

Supreme Court Of India

(From : Orissa)

Hon'ble Judge(s): S. S. M. Quadri, Arijit Pasayat , JJ

Orissa Sales Tax Act (14 of 1947) , S.23(4)(a)— Orissa Sales Tax Rules (1947) , R.80— Suo motu power of revision - Delegation - Power of Commissioner to suo motu revise order of Sales Tax Officer - Power delegated by Commissioner to Assistant Commissioner - Assistant Commissioner exercising that power - Commissioner thereafter cannot exercise the delegated power and revise same order. Commr. of Sales Tax v. Halari Store, AIR 1998 SC 1517 : 1998 AIR SCW 466 and State of Orissa v. Krishna Stores, AIR 1997 SC 871 : 1997 AIR SCW 748, Disting.State of Orissa v. Commr. of Land Record and Settlement, Cuttack, AIR 1998 SC 3067 : 1998 AIR SCW 2975, Rel. on. (Para 13 14 16) .....