BHAGWAN DAS Vs. PROVINCE OF BIHAR

JUDGEMENT

(1.) UNDER Section 21(3) of the Bihar Sales Tax Act of 1944 the Board of Revenue was called upon by this Court to state a case on the following questions :-

(2.) SUB -section (5) provides :-

(3.) IT is to be noted that the revisional jurisdiction both of the Commissioner and the Board of Revenue is entirely discretionary and when a discretionary jurisdiction is conferred on a Tribunal, it is impossible to hold that anybody has a vested right to be heard before an order refusing to exercise the discretionary jurisdiction of revision is passed. I would, therefore, answer the first question referred to us in the negative, and the second question in the affirmative. As the petitioner succeeds on the first point and fails on the second, there will be no order for costs. Half the fee of Rs. 100 deposited by the applicant under Section 21(1) will be refunded to him.