TMI Blog1985 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1954 (hereinafter called "the Act"), can be disposed of on the short ground that the application is incompetent as an appeal was not maintainable before the Division Bench of the Board of Revenue under sub-section (4A) of section 14 of the Act, against the order passed by the single Member of the Board of Revenue on an application for rectification under section 17 of the Act. A single Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of by the Board of Revenue within a period of 180 days, an application under section 15(3) of the Act was filed by the assessing authority before this Court on 17th October, 1979. Under the provisions of sub-section (10) of section 13 of the Rajasthan Sales Tax (Amendment) Act, 1984, this application would have been deemed to be an application for revision under section 15, as amended by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1st January, 1976, was not maintainable. However, even if the appeal was entertained by the Division Bench of the Board of Revenue erroneously, in respect of an order passed by a single Member of the Board on a rectification application filed before the Board of Revenue itself under section 17 of the Act, then also the order of the Division Bench dismissing such an appeal or allowing the same wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that an order passed by the single Bench of the Board of Revenue under section 17 of the Act on an application for rectification could not be considered as an order passed under sub-section (2) or (3) of section 14 of the Act and as such no appeal lay before the Division Bench of the Board of Revenue against an order passed on a rectification application made under section 17 of the Act before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the same was not maintainable under section 15(3A) of the Act, as they existed prior to the amendment of 1984. Therefore, the application filed in the present case by the assessing authority cannot be treated as a revision petition under section 15(1) of the amended provisions of the Act. The reference application is consequently dismissed as not maintainable. Application dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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