TIOL-DDT 101 · Tuesday, 26 April 2005 · story 3 of 4

Who is responsible for the farce?

Functus officio – An authority who has performed the act authorised so that the authority is exhausted. This is the legal doctrine which prohibits authorities from revising their own orders.

DDT’s question

An Assistant Commissioner allows a refund claim. Later it is found that the refund was erroneous and he issues a Show Cause Notice to recover it. Is the Assistant Commissioner functus officio?