Revisional power barred where statutory appeal was available against penalty order, even on a jurisdictional challenge.

Where a penalty order was appealable under section 13 of the Rajasthan Sales Tax Act, 1954, the Board of Revenue could not invoke revision under section 14(2) if no appeal had been filed. The Rajasthan HC held that the second proviso to section 14(2) expressly bars revision in that situation, and a jurisdictional objection to the penalty order does not make it non-appealable because that objection can itself be raised in appeal. The Board's revisional power remains confined to the statutory text and cannot be expanded by general principles from other enactments.

---

---

Issues: Whether the Board of Revenue could entertain a revision under section 14(2) of the Rajasthan Sales Tax Act, 1954 when the assessee had a statutory right of appeal under section 13 against the penalty order but had not filed any appeal.

Analysis: The second proviso to section 14(2) expressly bars revision where the dealer could have appealed under section 13 and no appeal has been filed. An objection that the assessing authority lacked jurisdiction to impose the penalty does not make the order non-appealable, because the question of jurisdiction itself can be raised in appeal under section 13. The revisional power of the Board is limited by the statute and cannot be enlarged by reference to general revisional principles under other enactments.

Conclusion: The Board of Revenue had no jurisdiction to entertain the revision. The question was answered in the negative, against the assessee and in favour of the Revenue.

Ratio Decidendi: Where the statute creates an appeal against a penalty order, the existence of a jurisdictional challenge to that order does not prevent the appeal; consequently, a revision barred by the failure to avail the statutory appeal cannot be entertained.

---