JUDGMENT

V.N. Khare, J.-Leave granted in all the matters.

2. These appeals by special leave, raise the question "whether the Commissioner of Sales Tax, suo motu can revise under clause (a) of sub-section (4) of Section 23 of the Orissa Sales Tax Act (in short "the Act") read with rule 80 of the Orissa Sales Tax Rules (in short "the Rules"), an appellate order passed by the Assistant Commissioner of Sales Tax."

3. The respondent herein is a registered dealer under the Act and running a wholesale business in purchase and sale of beetle nuts at Malgodown, Cuttack. In pursuance to the notices issued under Section 12(4) of the Act, the respondent appeared before the concerned Sales Tax Officer and produced the books of accounts for the relevant assessment years for verification. The Sales Tax Officer rejected the books of accounts produced by the respondent-dealer and completed the assessments to the best of his judgment. Feeling aggrieved by the same, the respondent-dealer preferred appeals before the first appellate authority, namely, the Assistant Commissioner of Sales Tax, Cuttack, under Section 23(1) of the Act. The appellate authority by its orders allowed the appeals in part for the