JUDGMENT : Deepak Gupta, J. The Commissioner of Taxes, Mr. Vikas Singh as well as the Superintendent of Taxes, namely Goutam Sen are present. Both have filed their affidavit also and the Superintendent of Taxes has tendered his unqualified apology. It has been brought to their notice that when they exercise judicial or quasijudicial powers, it is the officer who exercises such powers, who must decide the matter and he cannot decide the matter on the basis of an opinion of some other officer. 2. With regard to nontaking up of the revision, an explanation has been given that by mistake the file was placed on a wrong desk and therefore, the matter could not be taken. It has also been stated that there is shortage of staff and more than 500 cases were pending. The Commissioner of Taxes may take up the matter with the Government, but we cannot help him in the matter. Since we have already examined the order of the Superintendent of Taxes and found that there is no application of mind by the Superintendent of Taxes, we set aside the order and remand the matter to the Superintendent of Taxes. However, in view of the fact that Sri Goutam Sen has already expressed his opinion in the matter, this matter shall be heard by some other Superintendent of Taxes to be nominated by the Commissioner of Taxes. The said Superintendent of Taxes so appointed by the Commissioner to hear the matter shall give notice to the petitioner, hear the petitioner or his authorized representative and thereafter, pass a reasoned order. The needful be done within 3(three) months from today. With this observation and direction, this writ petition stands disposed of.