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of <h1>Revision application barred if appeal dismissed; revising authority lacks jurisdiction post-appeal filing.</h1> <h3>Modi Sugar Mills Ltd. Versus Commissioner of Sales Tax, Uttar Pradesh</h3> The Court held that a revision application from an assessment order is not maintainable if an appeal from the same order has been filed and dismissed. The ... - Issues:1. Maintainability of revision from an assessment order when an appeal has been filed and dismissed.Detailed Analysis:The case involved a statement referred to the Court under section 11(3) of the U.P. Sales Tax Act. The assessee was assessed to sales tax for the year 1949-50 at a certain rate per rupee. The assessee contended that the turnover of certain commodities should have been assessed at a lower rate based on the rates applicable in the previous year. The appeal against the assessment order was dismissed, and subsequent revision applications were also rejected. The main issue was whether a revision from an assessment order is maintainable if an appeal from the same order has been filed and dismissed.The Court held that the revision application was not maintainable under section 10(3) of the Act. Section 10(3) allows the Revising Authority to examine the record of any order made by an appellate or assessing authority for legality or propriety. The Court interpreted that the revising authority's jurisdiction over an order of an assessing authority is only if no appeal has been preferred from it, and the assessing authority's order ceases to exist once an appeal is decided. The doctrine of merger applies, where the appellate order supersedes the assessing authority's order.Furthermore, a new argument was raised regarding the assessment order being passed before the Constitution came into force. However, the Court clarified that the revision application's maintainability is solely determined by the provisions of section 10(3) and is not affected by the timing of the assessment order or appeal filing.In conclusion, the Court answered the reference by stating that the revision application was not maintainable when an appeal had been filed and dismissed. The judgment highlighted the importance of the doctrine of merger in appellate proceedings and the jurisdiction of the revising authority over assessing orders in the context of sales tax assessments.
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