Suo motu revision barred once assessment order is appealed, even if only part of the order was contested.

Section 32(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 bars suo motu revision once an assessment order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal, or of a revision before the High Court. The bar is triggered by the fact that the order itself has been appealed against; it is not necessary that every part of the order should have been specifically raised in the appeal. On that construction, the Deputy Commissioner lacked jurisdiction to interfere by suo motu revision where the assessment order was already under appeal.

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Issues: Whether the Deputy Commissioner could exercise suo motu revision under section 32(2)(b) of the Tamil Nadu General Sales Tax Act, 1959, when the assessment order had already been made the subject-matter of appeal before the appellate authority.

Analysis: The statutory bar in section 32(2)(b) applies once the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal, or of a revision in the High Court. The bar is attracted by the fact that the order itself has been appealed against; it is not necessary that every part of the order should have been raised in appeal. On that basis, the Deputy Commissioner had no jurisdiction to interfere by suo motu revision.

Conclusion: The revisionary interference was without jurisdiction and the challenge failed.

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