ORDER R.S. Shukla This revision petition has been filed against the order of the Sales Tax Commissioner passed under Section 22-A (2) of the Sales Tax Act upholding the original order of the Resident Sales Tax Officer Raigarh. The revision raises a legal issue pertaining to the jurisdiction of this Court. Under Section 22(7) Ibid, the Board of Revenue can exercise revisional powers only against orders passed by the 'Second Appellate Authority' as prescribed under the Act. A reference to Rule 53, framed under the Sales Tax Act, shows that the Sales Tax Officer in this case, being a resident Sales Tax Officer, the first appeal would lie to the Assistant Commissioner and the second appeal to the Deputy Commissioner, Sales Tax. Since in the instant case the impugned order has not been passed by the Deputy Commissioner, namely, the Second Appellate Authority under the rules, it is obvious that the Board is precluded from exercising its revisional powers under Section 22 (7). Section 22-A deals with the revisional powers of the Sales Tax Commissioner; Sub-section (i) thereof refers to suo moto revisions and Sub-section (ii) to revisions made on the application of a dealer. Section 22-B also confers provisional powers on the Sales Tax Commissioner under certain circumstances but, as between the two sections, viz., 22-A and 22-B, one of the main differences, among others, is that no remedy has been provided against an order of the Sales Tax Commissioner passed under Section 22-A. An order of the Sales Tax Commissioner under Section 22-B is appeal able to the Tribunal but not so an order passed under Section 22-A. It is not for the Court to delve into the reasons that led the Legislature to make this distinction when the language is plain and admits of no other meaning. Under the Sales Tax Act, no inherent power of revision is exercisable by the Board of Revenue over the proceedings etc. of the various sales tax authorities and such powers cannot be assumed unless they are specifically provided by a statute. For reasons stated above, I am of opinion that the present petition is untenable and it is dismissed accordingly. Petition dismissed.