Doctrine of merger barred further revision where the Tribunal's order had become the operative order in the same tax matter.

The doctrine of merger applies where a superior authority disposes of the same subject-matter in appeal or revision, with the result that the inferior order loses independent existence to that extent. The Tribunal's revisional order was treated as the operative order even though it did not expressly discuss every component of the Deputy Commissioner's order. On that basis, the Commissioner could not reopen the same matter under section 24(4) of the Bihar Sales Tax Act, 1947, because the Deputy Commissioner's order had merged in the Tribunal's order. The revisional power was therefore unavailable against the merged order.

---

---

Issues: Whether the Deputy Commissioner's order had merged in the Tribunal's revisional order so as to bar the Commissioner from exercising revisional power under section 24(4) of the Bihar Sales Tax Act, 1947.

Analysis: The doctrine of merger applies where the superior authority is seized of the same subject-matter and disposes of the matter in appeal or revision, in which case the inferior order loses independent existence to the extent of that subject-matter. The fact that the Tribunal did not expressly discuss every component of the Deputy Commissioner's order did not prevent merger, because the transaction in question had already been carried through the assessment, appellate, and revisional stages. The revisional order of the Tribunal was therefore the operative order, and the Commissioner could not reopen the same order in exercise of power under section 24(4).

Conclusion: The Commissioner had no jurisdiction to revise the Deputy Commissioner's order because that order had merged in the Tribunal's order. The answer was in the affirmative and against the department.

---