Revisional jurisdiction under the U.P. Sales Tax Act does not cover interlocutory forum-allocation orders before the Tribunal.

Revisional jurisdiction under section 11(1) of the U.P. Sales Tax Act is confined to orders passed under section 10(4) or section 10(5) that finally dispose of the appeal before the Tribunal. An order merely directing that a second appeal be listed before a single Member Bench is only a procedural or interlocutory order regulating the forum of hearing; it does not determine the appeal on merits or bring the proceedings to an end. Such an order therefore falls outside the statutory revisional ambit, and revision against it is not maintainable.

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Issues: Whether a revision under section 11(1) of the U.P. Sales Tax Act lies against an order directing that the appeal be listed before a single Member Bench, when the second appeal is still pending before the Tribunal.

Analysis: The revisional jurisdiction under section 11(1) is confined to orders passed under section 10(4) or section 10(5) of the Act. Those provisions contemplate final orders which finally dispose of the appeal before the Tribunal. An order merely regulating the forum of hearing and directing listing before a single Member Bench does not finally dispose of the appeal and is therefore outside the revisional ambit created by the statute.

Conclusion: The revision was not maintainable and was dismissed.

Ratio Decidendi: A revision lies only against a final order contemplated by the specified statutory provisions, and no revision is maintainable against an interlocutory order that does not finally dispose of the appeal.

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