What power does the Sessions Court have when deciding a revision petition under Section 47C of the Chhattisgarh Excise Act?

The correct answer is Option 3

Key Points

• Sessions Court's power under Section 47C of the Chhattisgarh Excise Act:
  • When deciding a revision petition under Section 47C of the Chhattisgarh Excise Act, the Sessions Court has the authority to confirm, reverse, or modify the order of the Appellate Authority.
  • This provision ensures that the Sessions Court can comprehensively review the decisions made by the Appellate Authority and make necessary changes to uphold justice.
  • However, it is important to note that the Sessions Court does not have the power to stay the confiscation order as per Section 47C(2) of the Act.
• Other Options Explained:
  • Option 1 - Only confirm the order: This is incorrect because the Sessions Court is not limited to just confirming the order; it can also reverse or modify it.
  • Option 2 - Only reverse the order: This is incorrect as well because the Sessions Court has the power to confirm, reverse, or modify the order, not just reverse it.
  • Option 4 - Cancel the entire case: This is incorrect because the Sessions Court does not have the authority to cancel the entire case; it can only confirm, reverse, or modify the order.