Revision against refusal of review is incompetent where the order remains one made purely under the review power.

Appellate power was held distinct from review under the Bihar Sales Tax Act, 1959, and revisional jurisdiction attached only to an order passed in appeal. Where review was allowed and the appellate order was substituted, revision could lie against the fresh order; however, where the review application was dismissed, the order remained one made purely under the review provision and could not be treated as an appellate order in substance or effect. On that construction, no revision lay to the Tribunal against refusal of review, and the revision was incompetent.

---

---

Issues: Whether a revision lay to the Tribunal against the Deputy Commissioner's order refusing to review his earlier appellate order under the Bihar Sales Tax Act, 1959.

Analysis: The appellate power under section 30 of the Bihar Sales Tax Act, 1959 is distinct from the review power under section 32. A revisional remedy under section 31 is available against an order passed in appeal, and where review is allowed and the appellate order is altered, revision may lie against the fresh substituted order. But where the review application is dismissed, the order remains one passed purely under section 32 and cannot, in substance or effect, be treated as an appellate order under section 30. On that construction, no revision lies to the Tribunal from the order refusing review.

Conclusion: The revision before the Tribunal was incompetent and the question was answered against the assessee and in favour of the revenue.

---