Revision jurisdiction survives where a time-barred appeal was filed, because only a valid section 20 appeal bars revision.

A revision under section 21(2) of the Karnataka Sales Tax Act is not barred merely because the assessee filed an appeal under section 20 that was dismissed as time-barred. The expression "appeal preferred under section 20" was read to mean a valid appeal filed in conformity with the statutory requirements, including limitation. A time-barred appeal dismissed without examination on merits does not validly invoke appellate jurisdiction and therefore does not exclude revisional power. The revisional authority remained competent to examine the legality or propriety of the assessment order, and the challenge to the Tribunal's view failed.

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Issues: Whether a revision under section 21(2) of the Karnataka Sales Tax Act, 1957 was barred merely because the assessee had filed an appeal under section 20 which was dismissed as time-barred.

Analysis: Section 21(2) authorises revision only where no appeal has been preferred under section 20. The expression "appeal preferred under section 20" was construed in its proper context to mean an appeal preferred in conformity with that section, including the statutory requirement of limitation. A time-barred appeal, dismissed without examination on merits, does not amount to an appeal under section 20 for the purpose of excluding revisional jurisdiction. The revisional power is directed to examining the legality or propriety of the assessment order, and that power is not defeated by a defective or incompetent appeal that never validly invoked appellate jurisdiction.

Conclusion: The revisional authority was competent to entertain the revision petitions notwithstanding the time-barred appeal, and the challenge to the Tribunal's view failed.

Ratio Decidendi: For the purpose of the bar under section 21(2), only a valid appeal preferred in accordance with section 20 excludes revisional jurisdiction; a time-barred appeal does not constitute such an appeal.

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