OCL INDIA LIMITED Vs. STATE OF ORISSA
LAWS(SC)-2002-12-58
SUPREME COURT OF INDIA (FROM: ORISSA)
Decided on
December 17,2002
O.C.L INDIA LIMITED
Appellant
VERSUS
STATE OF ORISSA
Respondents
Referred Judgements :-
STATE OF ORISSA VS. COMMISSIONER OF LAND RECORDS AND SETTLEMENT CUTTACK [REFFERED TO]ORIENT PAPER MILLS VS. STATE OF ORISSA [REFFERED TO]
Cited Judgements :-
COMMITTEE OF MANAGEMENT DHARAM SAMAJ SOCIETY INTER COLLEGE VS. ASSISTANT REGISTRAR FIRMS SOCIETIES AND CHITS [LAWS(ALL)-2003-10-161] [REFERRED TO]JAYANT VASANTRAO DHOLE VS. ADDITIONAL COMMISSIONER AMRAVATI [LAWS(BOM)-2006-9-35] [REFERRED TO]
SHRI KRISHNA S/O SAHEBRAOJI PATIL DONGAONKAR VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2018-1-356] [REFERRED TO]
BIHAR STATE BAR COUNCIL, BAR COUNCIL BHAWAN, PATNA THROUGH ITS SECRETARY VS. ASHOK KUMAR SINGH SON OF SHRI DEO MUNI SINGH, RESIDENT OF MOHALLA MOULABAG, MAHABIR ASTHAN, ARRAH, P.S. [LAWS(PAT)-2008-12-167] [REFERRED TO]
ISHWAR SINGH VS. STATE OF RAJASTHAN [LAWS(RAJ)-2003-8-36] [REFERRED TO]
BALKRISHNA SHANKAR NAFDE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2010-1-96] [REFERRED TO]
VIDEOCON INTERNATIONAL LTD VS. UNION OF INDIA [LAWS(BOM)-2011-2-51] [REFERRED TO]
P.ANIL KUMAR VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(TLNG)-2024-2-64] [REFERRED TO]
ASHOK SAH VS. THE STATE OF BIHAR AND ORS. [LAWS(PAT)-2016-3-26] [REFERRED TO]
VENKATESH TRADING CO VS. STATE OF MAHARASHTRA [LAWS(BOM)-2010-10-171] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DIKSHA SINGH [LAWS(ALL)-2011-8-221] [REFERRED TO]
INDI PHARMA PVT LTD VS. STATE OF GOA [LAWS(BOM)-2014-9-237] [REFERRED TO]
ISHWAR SINGH VS. STATE OF RAJASTHAN [LAWS(SC)-2005-1-89] [REFERRED TO]
MANAGING DIRECTOR, M.P. STATE MARKETING FEDERATION AND ORS. VS. REGISTRAR, CO-OPERATIVE SOCIETIES AND ORS. [LAWS(CHH)-2015-4-2] [REFERRED TO]
GOPINATHJI DEV MANDIR TRUST VS. STATE OF GUJARAT [LAWS(GJH)-2008-4-13] [REFERRED TO]
MOHAN AJABRAO TELKHADE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2009-7-58] [REFERRED TO]
NRUPAL NARENDRABHAI DALWADI VS. STATE OF GUJARAT THRO SECRETARY [LAWS(GJH)-2017-5-156] [REFERRED TO]
HARI KRISHNA MANSINGHKA VS. STATE [LAWS(RAJ)-2009-3-141] [REFERRED TO]
RAILWAY BOARD THROUGH ITS CHAIRMAN VS. PUNJAB STATE ELECTRICITY BOARD THROUGH ITS CHAIRMAN [LAWS(P&H)-2009-11-62] [REFERRED TO]
FAHIM AHMAD VS. STATE OF U P [LAWS(ALL)-2009-3-15] [REFERRED TO]
JUDGEMENT
-
(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.
(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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