Statutory appeal bars revision: Board of Revenue could not bypass the appellate remedy against a penalty order.

An appeal under the Act was available against a penalty imposed for failure to obtain registration, so the Board of Revenue could not invoke revisional jurisdiction to bypass that statutory remedy. The Rajasthan HC noted that registration under section 6(5) follows only after the penalty is realised, making the registration consequence dependent on the penalty order. Because section 13 provided an effective appeal, the Board lacked competence to entertain revision under section 14, as revisional power remains limited to the conditions prescribed by the Act. The penalty order therefore could not be set aside in revision where an appeal lay.

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Issues: Whether the Board of Revenue could entertain a revision against an order imposing penalty when an appeal lay under the Act.

Analysis: Penalty imposed for failure to obtain registration under section 6(1) is appealable under section 13. Section 6(5) shows that registration follows only after penalty is realised, so compulsory registration is consequential to the penalty order. Where an effective statutory appeal is available against the penalty, the Board cannot bypass the appellate route and invoke revisional jurisdiction under section 14. The revisional power is limited and can be exercised only within the conditions prescribed by the Act.

Conclusion: The Board of Revenue was not competent to entertain the revision, and the penalty order could not be set aside in revision when an appeal lay under section 13.

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