Review refusal is not a revisional order where the original revisional orders remain unchanged under sales tax law.

An order refusing to review earlier revisional orders under the Bengal Finance (Sales Tax) Act, 1941 does not itself amount to a revisional order or a final revisional order under section 20(3)(c). Because the refusal leaves the original revisional orders untouched and does not alter, modify, substitute, or interfere with them, no revision lies against the review-rejection order before the West Bengal Commercial Taxes Tribunal. The Tribunal therefore lacks jurisdiction to entertain a revision against such an order, since its revisional power is confined to final revisional orders.

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Issues: Whether a revision lay before the West Bengal Commercial Taxes Tribunal against the Additional Commissioner's order refusing to review his earlier revisional orders, on the footing that such refusal amounted to a revisional order under section 20(3)(c) of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The refusal to review did not alter, modify, substitute, or interfere with the earlier revisional orders. The earlier revisional orders remained untouched, and the order rejecting review did not itself become a revisional order or a final revisional order within the meaning of section 20(3)(c). Since the revision before the Tribunal could lie only against a final revisional order, the Tribunal had no jurisdiction to entertain a revision against the review-rejection order.

Conclusion: The Tribunal was not correct in entertaining the revision petition against the order refusing review, and the answer to the referred question is in the negative.

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