Jurisdiction limits in special appeal prevent reopening final assessments through a stay-related order.

The Board of Revenue's appellate power in a special appeal arising from an interlocutory stay order could not be used to reopen final assessment orders or direct reassessment on a matter not in issue. Because no appeal or revision had been filed against the original assessments, they had attained finality; the Board's direction to enquire into dissolution of the firm and proceed under section 9(3)(b) of the Rajasthan Sales Tax Act, 1954, effectively set aside those assessments without jurisdiction. The impugned order was therefore liable to be set aside in favour of the assessee.

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Issues: Whether the Board of Revenue, while dealing with a special appeal arising from an interlocutory order in a pending revision, was justified in directing the assessing authority to enquire whether the firm had been dissolved and, if so, to proceed under section 9(3)(b) of the Rajasthan Sales Tax Act, 1954, when no appeal or revision had been filed against the original assessment orders.

Analysis: The assessment orders had attained finality because no appeal or revision was filed against them. The special appeal before the Board arose only from an order concerning interim stay in the pending revision against the recovery proceedings. The appellate jurisdiction in that special appeal was confined to the propriety of the stay-related order and could not be expanded so as to reopen the assessment itself or direct reassessment on a ground not forming the subject-matter of the appeal. The direction to hold an enquiry and proceed under section 9(3)(b) effectively set aside the final assessment orders and thus exceeded the Board's jurisdiction.

Conclusion: The Board was not justified in remanding the matter for reassessment under section 9(3)(b) of the Rajasthan Sales Tax Act, 1954. The impugned order of the Board was without jurisdiction and was liable to be set aside, in favour of the assessee.

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