JAGANNATH SHETTV, J. ( 1 ) THE common petitioner in these revision petitions under S. 23 of the karnataka Sales Tax Act, 1957 (called shortly 'the Act') is a society. For the years 1962-63, 1963-64, 1964-65 and 1965-66, the Commercial Tax Officer levied tax on the purchase of wool made by the society. But later the assessee filed application under Rule 38 of the Rules framed under the Act for rectification of assessment orders and for refund of the tax levied and collected. The assessee contended in its application that since the purchase of wool was made entirely from its members, the turnover relating to the said purchase was not taxable under the Act in view of the decision of the Sales Tax Appellate Tribunal in Supervisor Wool Indsty Devpt co-op Assn Ltd, Ranebennur (1 ). The CTO, acceded to that request and following the said decision rectified the orders of assessment and refunded the tax. The Deputy Commr of Comml Taxes, however, found that the order of rectification was improper and illegal and he accordingly, in exercise of his revisional power conferred under S. 21, issued notice calling upon the assessee to show cause why he should not revise those rectification orders in response to the said notice, the only objection raised by the assessee related to the jurisdiction of the Deputy Commr to initiate proceeding under S 21 (2) of the Act It was contended that he could not exercise his revisional power In respect of the orders in question The deputv Commr while reiecting that objection, set aside all the rectification orders and restored the original assessment orders He was of the opinion that there was no mistake calling for rectification of the assessment orders by the CTO since the assessee itself filed returns declaring the turnover relating to purchase of wool liable to tax The assessee took up the matter in appeals before the Karnataka Sales Tax Appellate tribunal, Bangalore with the same contention regarding the jurisdiction of the Deputy Commr to revise the rectification order made under Rule 38. It was urged that an order made under Rule 38 could be revised only by the Commr under S. 22a and not by the Deputy Commr under S. 21 (2 ). But the Tribunal did not agree with that contention and accordingly it rejected the appeals. Hence these revision petitions raising the same question of law. It was urged that an order made under Rule 38 could be revised only by the Commr under S. 22a and not by the Deputy Commr under S. 21 (2 ). But the Tribunal did not agree with that contention and accordingly it rejected the appeals. Hence these revision petitions raising the same question of law. ( 2 ) IN order to determine the question, we may set out below for immediate reference the relevant portions of Sec. 21 and Sec. 22a :" 21. Revisional powers of Asst Comrars and Deputy Commrs- (1) (2) The Deputy Commr may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a CTO subordinate to him and against which no appeal has been preferred under S. 20, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and pass such order with respect thereto as he thinks fit. (3) In relation to an order of assessment passed under this Act, the power under sub-sees (1) and (2) shall be exercisable only within a a period of four years from the date on which the order was passed. (4) No order shall be passed under sub-sec (1) or sub-sec (2) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement, 22a. Revision by the Commr of orders prejudicial to revenue (1) The Commissioner may call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) The power under sub-sec (1) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. (2) The power under sub-sec (1) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. Explanation.-In computing the period of limitation for the purposes of sub-sec (2), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded. "to make the picture complete, we may also set out hereunder Rule 38 as it then stood. " 38. Rectification of mistake.- (1) An assessing, appellate or revising authority or the Appellate Tribunal may, at any time within five years from the date of any order passed by it, rectify any mistake apparent from the record : provided that no such rectification which has the effect of enhancing the assessment shall be made unless the assessing, appellate or revising authority or the Appellate Tribunal has given notice to the dealer of its intention to do so and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to the dealer. (3) Where any such rectification has the effect of enhancing the assessment, the assessing authority shall serve on the dealer a revised notice in Form 6 and thereupon the provisions of the Act and these rules, shall apply as if such notice had been served in the first instance. "the scheme provided by the above provisions is like this: The Deputy commr under S. 21 (2) may suo motu call for and examine the record of any order passed or proceeding recorded under the Act by a CTO subordinate to him and against which no appeal has been preferred, for the purpose of satisfying himself as to the legality or propriety of the order or as to the regularity of the proceeding and pass such order as he deems fit. S. 21 (3) provides a period of limitation for revising such order. It states that he could revise such order within a period of four years from the date on which the order was passed. S. 21 (4) provides procedure to be followed in case the Deputy Commr wants to enhance the liability. But the revisional power of the Commr under S. 22a is very much limited. It states that he could revise such order within a period of four years from the date on which the order was passed. S. 21 (4) provides procedure to be followed in case the Deputy Commr wants to enhance the liability. But the revisional power of the Commr under S. 22a is very much limited. He may call for and examine the record of any proceeding under the Act and if he considers that any order passed therein is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard, pass such order thereon as the circufnstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment; The time limit provided to exercise that revisional power is lour years from the date of the order; sought to be revised. ( 3 ) RELYING upon these provisions, Mr. Katageri, learned Counsel for the petitioner, urged that if the rectification order is prejudicial to the interests of the revenue, the Commr alone could revise that order under s. 22a and no concurrent revisional power is with the Deputy Commr to revise such order. There is hardly any substance in the contention. The Deputy Commr, in our opinion, is not precluded from revising an order which is also prejudicial to the interests of the revenue. S. 21 (2), if one peruses, does not lend itself to the construction suggested by learned Counsel. ( 4 ) IT was next urged that the Deputy Commr under S. 21 (2), could revise only an order of assessment which was not appealed and not every order made under the Act. Support to this contention was drawn from the provisions of S. 21 (3) which provides a period of four years for revising an order of assessment. The contention, in other words was that having regard to S. 21 (3) the meaning of "any order" passed or "proceeding" recorded found in S. 21 (2) must be limited to an order of assessment only, and not any other order made under the Act. ( 5 ) IN our opinion, it is not necessary to examine in these petitions, whether "any order" contemplated under Sec. 21 (2) is wide enough to cover every order made under the Act, or should it be limited only to an order of assessment. ( 5 ) IN our opinion, it is not necessary to examine in these petitions, whether "any order" contemplated under Sec. 21 (2) is wide enough to cover every order made under the Act, or should it be limited only to an order of assessment. It is also unnecessary to decide whether an order of assessment includes an order of rectification. S. 21 (3) covers all orders made "in relation to an order of assessment". It is therefore sufficient if we hold that the order revised by the Deputy Commr related to the order of assessment, since it is not in dispute that the Deputy Commr has revisional power in respect of such orders. ( 6 ) THE order revised by the Deputy Commr was a rectification order, made under Rule 38 as it then stood. By that order, the original order of assessment has undergone a change and the tax liability of the assessee has been reduced and consequently refund was ordered. It was therefore evidently an order in relation to the order of assessment and falls squarely within the revisional power under Section 21 (2 ). ( 7 ) IN the result, these petitions fail and are dismissed. But, in the circumstances, we make no order as to costs. --- *** --- .