Supreme Court · 1997 INSC 675 · Decided 26 September 1997
Commissioner of Sales Tax Orissa and ANR. v. M/S Halari Store ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 675 · [1997] SUPP. 4 S.C.R. 311
- Case number
- CIVIL APPEAL No. 6717/1997
- Decided
- 26 September 1997
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
B Sales Tax: Orissa Sales Tax Act, 1947-0rissa Sales Tax Rules, 1947 (as amended in 1976)-Section 23 (4)(a) & Proviso thereto-Rule BO-Commissioner of C Sales Tax-Suo motu power of revision-Held, exercisable even in respect of appellate order-Words "any order made under this Act" does not prohibit suo motu revisional power to revise an appellate order. Words & Phrases : Words "any order made under this Act"-Meaning of-In the context of Section 23 (4)(a) of the Orissa sales tax Act, 1947. The respondent was a registered dealer under the Orissa Sales tax Act. D
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