Revisional jurisdiction under the Karnataka Entry Tax Act is unavailable against Appellate Tribunal orders under section 14.

Under the Karnataka Entry Tax Act, 1979, revisional jurisdiction of the High Court is not available against an Appellate Tribunal order passed under section 14 because Chapter V creates a complete appeal-and-revision scheme and expressly permits High Court appeal only from section 15 orders. Revisional power must be conferred by statute and cannot be implied from the appellate structure. Any supervisory remedy, if available, would lie under Articles 226 and 227 of the Constitution, which were not invoked. The revisions were therefore not maintainable under the Act and were liable to be dismissed.

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Issues: Whether a revision lay to the High Court against an order of the Appellate Tribunal made under section 14 of the Karnataka Entry Tax Act, 1979.

Analysis: Chapter V of the Act provides a complete hierarchy of appeal and revision through sections 13, 14 and 15. The Act specifically provides an appeal to the High Court only against orders made under section 15, and there is no provision conferring revisional jurisdiction on the High Court against an order under section 14. Revisional power, being part of appellate control, must be expressly conferred by statute. The Court also noted that any supervisory jurisdiction would lie, if at all, under articles 226 and 227 of the Constitution of India, which had not been invoked in these proceedings.

Conclusion: The revisions were not maintainable under the Act and were liable to be dismissed.

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