Revisional jurisdiction barred once an appellate order is appealed to the Tribunal, even on issues not raised in the appeal grounds.

Section 34(2)(b) bars revisional action once an Appellate Assistant Commissioner's order has been made the subject of an appeal to the Sales Tax Appellate Tribunal. The statutory prohibition applies to the entire order and is not confined to the specific grounds raised in the appeal. The order cannot be split into separate parts to preserve revisional jurisdiction over unappealed issues. In effect, the revenue authority cannot exercise revision and the Tribunal's appellate jurisdiction simultaneously over the same order, and any revision taken after the appeal is filed is invalid.

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Issues: Whether the Joint Commissioner could exercise revisional jurisdiction under section 34 of the Tamil Nadu General Sales Tax Act, 1959 after the order of the Appellate Assistant Commissioner had already been made the subject of an appeal to the Sales Tax Appellate Tribunal.

Analysis: Section 34(2)(b) creates a prohibition against initiating revision once the order in question has been carried in appeal to the Tribunal. The statutory bar is attracted by the making of the order the subject of an appeal, and it does not depend on whether the particular point revised was separately raised in the appeal. The order of the Appellate Assistant Commissioner is treated as a single order and cannot be split into different parts for the purpose of preserving revisional power after an appeal has been filed. The settled view is that there can be no simultaneous exercise of revisional power by the revenue authority and appellate jurisdiction by the Tribunal over the same order.

Conclusion: The Joint Commissioner had no jurisdiction to revise the order once the appeal to the Tribunal had been filed, and the revision was invalid.

Ratio Decidendi: Once an order of the Appellate Assistant Commissioner is made the subject of an effective appeal, the revisional authority is barred from interfering with that order under section 34 of the Tamil Nadu General Sales Tax Act, 1959, even in respect of matters not specifically covered by the appeal grounds.

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