930 of 1998, dated July 22, 2002, is Whether after the Assistant Commissioner, as a delegatee of the power of the Commissioner Sales Tax, under Section 23 4 a of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947, has exercised revisional jurisdiction in respect of an order of the Sales Tax Officer, the Commissioner can exercise the power under the said provision to revise the same order over again?
While so, on January 2, 1998, the Commissioner, purporting to exercise the revisional power under Section 23 4 a of the Act and Rule 80 of the Rules, issued numberice to show cause as to why the turnover determined by the Sales Tax officer for the Assessment Year 1986 87 should number be enhanced.
2002 Supp 5 SCR 496 The following Order of the Court was delivered Leave is granted.
On December 13, 1995, the Assistant Commissioner, in exercise of the delegated power, issued a show cause numberice to the .assessee to revise the order passed by the Sales Tax officer.
For the Assessment Year 1986 87, the Sales Tax Officer passed an order of assessment under the Central Sales Tax Act on October 20, 1987.
However, by order dated January 3, 1996, he dropped the proceedings.
The appellant assessee, a companypany registered under the Companies Act, 1956, is a manufacturer of cement and refractory products.
It is a registered dealer under the Orissa Sales Tax Act, 1947 for short, the Act .
The facts that gave rise to this appeal may be briefly numbered here.
Challenging the validity of the said numberice, the appellant filed O.J.C. No.
