1965 (12) TMI 133 - HC - VAT and Sales Tax

Summary

Issues:
1. Jurisdiction of Deputy Commissioner to revise sales tax order.
2. Impact of repeal of General Sales Tax Act, 1125 on revision rights.
3. Comparison of revision rights with the right of appeal.

Analysis:
1. The petitioner appealed a sales tax assessment, which was later repealed by the Kerala General Sales Tax Act, 1963. The Deputy Commissioner dismissed the revision petition, citing lack of competence under the new Act to revise orders passed by the Appellate Assistant Commissioner. The relevant provision in the new Act limited the Deputy Commissioner's revision powers to orders by officers subordinate to the Inspecting Assistant Commissioner, excluding the Appellate Assistant Commissioner. Thus, post the new Act, the Deputy Commissioner lacked authority to revise orders made in appeal by the Appellate Assistant Commissioner.

2. The judgment referenced a Supreme Court ruling stating that if the forum for appeal is abolished without a substitute, the vested right to appeal perishes. Applying this principle, it was inferred that the right to get an order revised would also cease when the authority or forum with the revision power is abolished. Therefore, with the Deputy Commissioner losing the power to revise orders from the Appellate Assistant Commissioner under the new Act, the petitioner's right to revision was extinguished.

3. Despite the loss of revision rights, the petitioner was reminded of the option to appeal to the Sales Tax Appellate Tribunal within the permissible time frame. The Court suggested pursuing an appeal before the Tribunal, considering the circumstances and the delay in challenging the Deputy Commissioner's order. It was implied that the Tribunal might consider the unique circumstances arising from the new statute while deciding on the appeal's admissibility. The petitioner was advised to seek redressal through the appellate route, indicating a potential avenue for relief despite the dismissal of the revision petition.