Broad right of appeal under Sales Tax Rules upheld; prior appellate steps did not bar Board hearing, with delay condonation considered.

Rule 53(4) was construed as conferring a broad, unqualified right of appeal to the Board of Revenue against any order passed by the Commissioner under the Sales Tax Rules. Earlier appellate or revisional steps taken by the assessee did not extinguish that express statutory appeal. The Board's view that only revision lay, because one appeal had already been pursued, was inconsistent with the rule. The dismissal of the appeal as incompetent was therefore unsustainable, and the appeal had to be heard with the delay-condonation application considered on its merits.

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Issues: Whether an appeal lay to the Board of Revenue against an order passed by the Commissioner under the Sales Tax Rules, and whether the Board could reject the appeal as incompetent without considering the application for condonation of delay.

Analysis: Rule 53(4) conferred an appeal to the Board of Revenue against any order passed by the Commissioner, and the language was treated as wide and unqualified. The earlier appellate or revisional steps taken by the assessee did not cut down that express right of appeal. The Board's summary view that only revision was available, because one appeal had already been pursued earlier, was inconsistent with the rule. The order also referred to limitation, but the record showed that an application for condonation of delay had been filed and had not been dealt with on merits.

Conclusion: The dismissal of the appeal as not competent was unsustainable, and the matter had to be heard on the appeal with consideration of the delay-condonation request.

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