Revision after appellate merger is unavailable where the assessment order has merged into a concluded appellate order.

A revision against an assessment order is not maintainable once an appeal against the same order has been filed and concluded, because section 10(3) of the U.P. Sales Tax Act treats revision of an appellate order and revision of an assessing order as successive alternatives, not concurrent remedies. The assessment order merges into the appellate order, and only the appellate order remains operative in law. On that basis, revision cannot lie against the original assessment order after appellate disposal, and the referred question was answered in the negative.

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Issues: Whether a revision against an assessment order is maintainable after an appeal against the same order has been filed and dismissed.

Analysis: Section 10(3) of the U.P. Sales Tax Act empowered the revising authority to examine an order made by an appellate authority or an assessing authority. The statutory language was read as making the two alternatives successive, not concurrent, so that once an appeal had been filed and decided, the assessing authority's order ceased to be independently revisable. The reasoning was reinforced by the doctrine of merger: the assessment order merged in the appellate order, and only the appellate order remained operative in law. A revision against the original assessment order, therefore, could not be maintained when the appellate order existed and stood in force.

Conclusion: The revision was not maintainable and the answer to the referred question was in the negative.

Ratio Decidendi: Under section 10(3) of the U.P. Sales Tax Act, an assessment order becomes unavailable for revision after it has merged in a concluded appellate order; revision lies only where no appellate order exists.

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