Limitation bars revisional merits review where delay is not condoned and the assessment appeal is incompetent.

Where an appeal against an assessment is filed beyond the prescribed limitation period and delay is not condoned for want of sufficient cause, the appeal is incompetent and the revisional authority need not examine the assessment on merits. The Patna High Court noted that once the appeal was time-barred under section 24(2) of the Bihar Sales Tax Act, 1947, the legality of the assessment was no longer a live issue in revision. The Board of Revenue was therefore justified in restricting itself to the limitation question and was not bound to decide the merits of the assessment.

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Issues: Whether, after the assessee's appeal against the assessment was held to be time-barred and the delay was not condoned, the Board of Revenue was bound to decide the legality of the assessment on merits in revision.

Analysis: The appeal against assessment had been filed beyond the prescribed period under section 24(2) of the Bihar Sales Tax Act, 1947. The explanation for delay was rejected on the facts, and the finding that there was no sufficient cause for condonation was treated as final. Once the appeal itself was incompetent for want of limitation, the revisional authority was not required to enter into the merits of the assessment. In that situation, the legality of the assessment ceased to be a live issue in the revision proceedings.

Conclusion: The Board of Revenue was not bound to decide the merits of the assessment and was justified in limiting itself to the limitation issue.

Ratio Decidendi: Where an appeal is barred by limitation and the delay is not condoned, the revisional authority need not decide the underlying merits of the assessment, as those merits become academic.

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