Supreme Court · 2002 INSC 555 · Decided 17 December 2002
M/S. Ocl India LTD. v. State of Orissa and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 555 · [2002] SUPP. 5 S.C.R. 496
- Case number
- CIVIL APPEAL No. 8534/2002
- Decided
- 17 December 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Orissa Sales Tax Act, 1947/0rissa Sales Tax Rules, 1947: S.23(4)(a)lr.80-Revisional power of Commissioner-Delegated under C Notification No. l-ST-76173 14271 dated 3-8-1993 to and exercised by Assistant Commissioner-However, the proceedings were dropped-Later Commissioner exercising the revisional to enhance the turnover determined by Sales Tax Officer-Held, in regard to the orders passed by the Sales Tax Officer, after I) the delegation, the Assistant Commissioner was competent to revise and, in fact, he did exercise the power to revise the order of the Sales Tax Officer­ Thus,
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