Section 26A(2) relief claims must be considered in pending tax appeals or revisions, with remand permitted if needed.

Pending appeals or revisions concerning assessment years covered by a dealer's section 26A(2) application had to be examined by the appellate or revisional authority, even if the claim had not been formally raised. The authority was required to consider whether sales tax had in fact been realised for the relevant past period and to apply section 26A(2) while disposing of the proceedings. If the issue could not be decided at that level, the matter could be remanded to the Commercial Tax Officer for further consideration and appropriate relief could be granted in accordance with law.

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Issues: Whether the appellate or revisional authority, while disposing of pending appeals or revisions, was required to consider the dealer's claim for relief under section 26A(2) and, where necessary, remand the matter to the Commercial Tax Officer.

Analysis: The assessment years in question fell within the period covered by the dealer's application for relief under section 26A(2). The claim related to whether sales tax had in fact been realised for the relevant past period and was a matter which the statutory authority was competent to examine. Since appeals and revisions were already pending, the Court directed the appellate or revisional authority to consider the dealer's application and apply section 26A(2) while deciding those proceedings, even if the point had not been formally raised. The Court also permitted remand to the Commercial Tax Officer if the appellate or revisional authority found difficulty in deciding the question at its level.

Conclusion: The pending appellate or revisional authorities were required to examine the dealer's claim under section 26A(2) and grant appropriate relief in accordance with law, with liberty to remand if necessary.

Final Conclusion: The writ petition ended in a limited procedural direction in favour of the petitioner, without any adjudication on the merits of the substantive controversies.

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