TMI Blog1965 (12) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... 63. That Act came into force on 1st April, 1963. Thereafter the appeal was disposed of on 28th August, 1963, and the order was received by the petitioner on 25th October, 1963. On the 15th December of that year he applied to the Deputy Commissioner of Sales Tax for revising the appellate order, presumably invoking section 15 of the General Sales Tax Act, 1 125. The relevant part of section 15(1) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner. This view was taken apparently in view of the provision in section 35 of the Kerala General Sales Tax Act, 1963. That section runs thus: "35. Powers of revision of the Deputy Commissioner suo motu.-(1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by the Inspecting Assistant Commissioner or any officer or auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the Deputy Commissioner is empowered to revise only the orders passed by the Inspecting Assistant Commissioner or by any officer who is subordinate to the Inspecting Assistant Commissioner. It is not disputed before us that the Appellate Assistant Commissioner is not an authority subordinate to the Inspecting Assistant Commissioner. So it is clear that after the coming into force of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which an appeal lies is altogether abolished without any forum substituted in its place for the disposal of pending matters or for the lodgment of appeals, the vested right perishes no doubt." 5.. We however do not wish to leave this case without observing that the petitioner could have appealed from the order passed by the Appellate Assistant Commissioner to the Sales Tax Appellate Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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