Rectification orders under the Rajasthan Sales Tax Act fall outside appeal and reference remedies available for section 14 orders.

An order passed on a rectification application under section 17 of the Rajasthan Sales Tax Act, 1954 is outside the appellate scheme in section 14(4A), which applies only to orders under section 14(2) or 14(3). Such a rectification order therefore is not appealable to the Division Bench of the Board of Revenue. A reference application under section 15(3A) is likewise incompetent in relation to that order, because an erroneous appeal cannot transform a section 17 proceeding into a valid section 14 or section 15 matter. The proceeding was therefore not maintainable.

---

---

Issues: Whether an appeal lay to the Division Bench of the Board of Revenue against an order passed by a single Member on a rectification application under section 17 of the Rajasthan Sales Tax Act, 1954, and whether a reference application under section 15(3A) was competent in relation to such an order.

Analysis: An appeal to the Division Bench was provided under sub-section (4A) of section 14 only against orders passed under sub-sections (2) or (3) of section 14, and not against an order made on a rectification application under section 17. The order passed on rectification therefore could not be treated as an order under section 14(2) or 14(3). Even if the Division Bench had entertained such an appeal erroneously, the resulting order remained one passed in proceedings under section 17, and no reference under section 15 could be maintained in respect of such an order. The amended provisions could not convert an incompetent reference into a valid revision petition.

Conclusion: No appeal lay against the rectification order, and the reference application was incompetent.

Final Conclusion: The proceeding was not maintainable because it arose from rectification proceedings under section 17, outside the appellate and reference scheme applicable to orders under section 14.

Ratio Decidendi: An order passed on a rectification application under section 17 of the Rajasthan Sales Tax Act, 1954 is not appealable under section 14(4A) and cannot form the basis of a competent reference under section 15.

---