TMI Blog1952 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ssor. The point for decision is whether this view of the law is correct. 2.. Section 22(6) reads as follows: "Subject to rules made under this Act, any person appointed under Section 3 may review any order passed by him." The only relevant portion from Rule 59 of the rules, pertaining to review, is as follows: "Any person considering himself aggrieved by an order passed under the Act or the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predecessor-in-office. In this respect, the position is quite different from what one finds in analogous provisions, say, in the Central Provinces Land Revenue Act, which seem to have influenced the Commissioner's decision. Section 40(1) of the Central Provinces Land Revenue Act, for example, reads as follows: "The Provincial Government and every Revenue Officer may, either on his own motion or on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces- sor-in-office, there is no doubt that provision would have also been made regarding the circumstances in which a predecessor's order could be reviewed, as has been done in the case of the Land Revenue Act. Otherwise, there is every danger of the provision for review being largely nullified by changes taking place in the office of the Commis- sioner or other incumbent, from time to time-a cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent to review an order passed by A. B's powers of review are not restricted to reviewing orders passed by B alone. 4.. For the reasons given above, I hold that the Commissioner has taken an incorrect view of the legal position and I, therefore, set aside his order and direct that he should now dispose of, on merits, the application for review made to him. Ordered accordingly. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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