M/S. OCL INDIA LTD. vs STATE OF ORISSA .

The Supreme Court addressed the issue of whether the Commissioner of Sales Tax could exercise revisional powers under Section 23(4)(a) of the Orissa Sales Tax Act, 1947 after the Assistant Commissioner had already exercised such powers. The Court held that the delegation of power does not preclude the Commissioner from exercising his statutory powers, thus affirming the High Court's dismissal of the appellant's writ petition. The judgment clarifies the scope of revisional authority under the Act and the implications of delegation of powers.