Review petition transfer without jurisdiction where pending Board proceedings had to move to the Revenue Appellate Tribunal.

Saved rights under section 40 of Mysore Act No. 25 of 1957 protected appeal and revision rights under the Mysore Sales Tax Act, 1948, but did not extend to review applications or restoration of a review petition. The power of review under section 7 of the Mysore Board of Revenue Act, 1955, remained unaffected by section 40. However, after Mysore Act No. 24 of 1957 came into force, section 11 required all pending proceedings before the Board of Revenue to stand transferred to the Mysore Revenue Appellate Tribunal. The Board therefore had no authority to transfer the matter to the Commissioner of Commercial Taxes, and the Commissioner lacked jurisdiction to decide it.

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Issues: Whether proceedings relating to restoration of a review petition, pending before the Board of Revenue, could validly be transferred to the Commissioner of Commercial Taxes, and whether the Commissioner had jurisdiction to deal with them.

Analysis: The saved rights under section 40 of Mysore Act No. 25 of 1957 related to rights arising under the Mysore Sales Tax Act, 1948, such as appeal and revision, and did not extend to a review application or to restoration of a review petition. The power of review was conferred independently by section 7 of the Mysore Board of Revenue Act, 1955, and that power was not repealed by section 40. However, once Mysore Act No. 24 of 1957 came into force, section 11 required all proceedings pending before the Board of Revenue to stand transferred to the Mysore Revenue Appellate Tribunal. In that situation, the Board had no authority to transfer the matter to the Commissioner of Commercial Taxes, and the Commissioner also lacked jurisdiction to decide it.

Conclusion: The transfer to the Commissioner was without jurisdiction and the assessee was entitled to succeed.

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