YASHWANT VARMA,J. - (1.) Heard Sri M.M. Rai and Sri Rishi Raj Kapoor for the revisionists and Sri A.C. Tripathi, learned Standing Counsel for the respondents.
(2.) These revisions have raised the issue of the validity of orders passed by the Joint Commissioner (Executive) in purported exercise of powers conferred by Section 10B of the U.P. Trade Tax Act 1948.(1948 Act).
(3.) The issue itself which has been canvassed for consideration before this Court was that the said Joint Commissioner (Executive) was not empowered or authorised to exercise the revisional powers as comprised in Section 10B. In order to appreciate the submissions which have been advanced, it would be apposite to extract Section 10B as it stood in its original form. Section 10B prior to its various amendments which shall be referred to hereinafter originally read thus:- Section 10B. Revision by Commissioner of Sales Tax. (1) The Commissioner of Sales Tax or such other Officer below the rank of Deputy Commissioner of Sales Tax as may be authorised in this behalf by the State Government by notification may call for and examine the record relating to any order (other than an order mentioned in section 10A) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit.";