DMAI vs

The Supreme Court examined the validity of the High Court's decision which quashed the orders of the Commissioner of Sales Tax under Section 23(4) of the Orissa Sales Tax Act, 1947. The Court held that the Commissioner had the jurisdiction to revise the assessment orders and emphasized the necessity of providing a reasonable opportunity of hearing as mandated by principles of natural justice. The Court ultimately set aside the High Court's ruling, reinstating the orders of the Commissioner, thereby affirming the assessment of additional taxes for the assessment years 1969-70 and 1970-71.