M. R. PATEL vs STATE OF BIHAR AND OTHERS

The Supreme Court held that the Board of Revenue has the authority to revise orders under Section 8 of the Bihar and Orissa Excise Act, 1915, and such powers can be exercised suo motu without limitation. The Court clarified that the original and subsequent orders by the Excise Commissioner did not attain finality under Section 35, allowing the Board to set aside these orders. Furthermore, the Board can issue general directions regarding security deposits under Sections 38 and 91, and the enhancement of security at the time of license renewal is permissible.