Assessment merger doctrine bars suo motu revision where appellate or revisional authority could examine the whole tax assessment.

Where the appellate or revisional authority under the Bihar Sales Tax Act has power to examine and vary the whole assessment, the original assessment order merges into the appellate or revisional order to the extent of that subject-matter. The authorities under section 24(3) and section 24(4) could confirm, reduce, enhance, annul, or set aside the assessment, so the appeal or revision was not limited to only the items specifically challenged. On that basis, the assessment order dated 30 July 1962 had merged in the Board of Revenue's revisional order dated 11 January 1964, and the Commissioner lacked jurisdiction to suo motu revise the same assessment.

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Issues: Whether the assessment order dated 30 July 1962 merged in the Board of Revenue's revisional order dated 11 January 1964 so as to bar the Commissioner's suo motu revision of the assessment.

Analysis: The appellate authority under section 24(3) of the Bihar Sales Tax Act, 1947 had power to confirm, reduce, enhance, annul, or set aside the assessment, and the revisional authority under section 24(4) had similarly wide powers. On that scheme, the appeal and revision were not confined to isolated parts of the assessment but could extend to the whole assessment, including items not specifically challenged by the dealer. The authorities relied on analogous principles under the Income-tax Act and other sales tax enactments to hold that where the appellate or revisional authority is competent to examine and alter the assessment on the same subject-matter, the original assessment order merges in the appellate or revisional order to the extent of that subject-matter.

Conclusion: The assessment order had merged in the Board of Revenue's revisional order, and the Commissioner had no jurisdiction to suo motu revise the assessment order dated 30 July 1962.

Ratio Decidendi: Where the appellate or revisional authority under the taxing statute has jurisdiction to examine and vary the whole assessment, the original assessment merges in the appellate or revisional order and ceases to be independently revisable on the same subject-matter.

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