STATE OF MADHYA PRADESH(NOW MAHARASHTRA) vs HAJI HASAN DADA

The Supreme Court held that the application for refund of tax under Section 13 of the C.P. and Berar Sales Tax Act, 1947, as originally framed, was not maintainable. The Court clarified that the Assistant Commissioner, while competent to decide questions within his jurisdiction, does not have the power to review his decisions, and thus cannot grant a refund contrary to his previous order. The ruling of the Board of Revenue was upheld, emphasizing that the amendment to Section 13 did not retroactively affect the rights of the dealer to claim a refund based on the original provisions.