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1. The petitioner is an assessee to sales tax in respect of the year 1959-60. His claim under section 8 of the Central Sales Tax Act of 1956 for a lower rate of tax in respect of certain inter-State transactions was rejected by the original assessing authority, the Commercial Tax Officer, Haveri, on the ground that the relevant declarations or certificates referred to as 'C' Forms in the orders of the authorities, were not produced by the petitioner right up to the time the order of assessment came to be passed. The petitioner appealed to the Deputy Commissioner of Commercial Taxes, Belgaum, complaining that the original authority had not given him sufficient opportunity to produce the necessary declarations, and actually produced some declarations before the appellate authority. The appellate authority received those declarations and gave the petitioner the benefit of reduced rate to the limit of the transactions covered by the said declarations. Thereafter the Commissioner of Commercial Taxes in Mysore, acting in exercise of his suo motu power of revision under section 21 of the Mysore Sales Tax Act, gave notice to the petitioner why the appellate order should not be set aside and after hearing him made an order setting aside the appellate order and restoring that of the original assessing authority. In this writ petition directed against the said order, the petitioner contends that the order in revision passed by the Commissioner of Commercial Taxes is without jurisdiction and should, therefore, be quashed.