It will also be useful in this connection to refer to the decision of this Court in Swastik oil Mills Ltd. vs H. B. Munshi, Deputy Cont missioner of Sales Tax, Bombay(3) where this Court did not accept the principle laid down by the Andhra Pradesh High Court in State of Andhra Pradesh vs T. G. Lakshmaiah Chetty & Sons(4), that the Deputy Commissioner of Sales Tax while exercising revisional powers under the Sales Tax Act of 1946 or of 1953 or of 1959 could not travel beyond the material or record that is available to the assessing authority and was not entitled to find data to institute an enquire so as to include additional material in order to judge the correctness of the order sought to be revised and held: "Whenever a power is conferred on an authority to revise an order, the authority is entitled to examine the correctness, legality and propriety of the order and to pass such suitable orders as the authority may think fit in the circumstances of the particular case before it.