Binding precedent controls competence to file special appeal, making a contrary tribunal view unsustainable.

The competence of a Commercial Taxes Officer to file a special appeal was upheld because the point had already been settled by an earlier Division Bench decision in the same assessee's case. The Tribunal's contrary view could not stand where it conflicted with that binding precedent. The matter was considered in revision under the Rajasthan Sales Tax Act, 1954, as amended, and the prior ruling remained the governing legal position. As a result, the officer's appeal was treated as competent and the Tribunal's inconsistent conclusion was unsustainable.

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Issues: Whether the Commercial Taxes Officer was competent to file the special appeal when the assessment had been finalised by another circle, and whether the contrary view of the Tribunal could stand in the light of the earlier binding decision of the High Court.

Analysis: The question was covered by an earlier Division Bench decision in the same assessee's case. Since the Tribunal's view conflicted with that decision, it could not be sustained. The reference was heard as a revision under section 15 of the Rajasthan Sales Tax Act, 1954 as amended, and the governing legal position was already settled by the prior decision.

Conclusion: The Commercial Taxes Officer was competent to file the special appeal and the Tribunal's contrary view was unsustainable.

Ratio Decidendi: Where the legal issue is already concluded by a binding Division Bench decision, a contrary view by the Tribunal on the same point cannot be upheld.

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