OCL INDIA LIMITED Vs. STATE OF ORISSA
SUPREME COURT OF INDIA (FROM: ORISSA)
O.C.L INDIA LIMITED
STATE OF ORISSA
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(1.)Leave is granted.
(2.)The short question that arises for consideration in this appeal, which arises from the judgment of a Division Bench of the High Court of Orissa in O.J.C. No. 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 -
(3.)The facts that gave rise to this appeal may be briefly noted here.
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