Ocl India Ltd vs State Of Orissa And Ors

The Supreme Court held that under Section 23(4)(a) of the Orissa Sales Tax Act, 1947, once the Assistant Commissioner, as a delegatee, has exercised revisional jurisdiction, the Commissioner cannot subsequently revise the same order. The Court emphasized that the delegation of power does not strip the Commissioner of his authority but limits the exercise of that authority once it has been exercised by the delegatee. The appeal was allowed, overturning the High Court's dismissal of the writ petition challenging the Commissioner's notice.