Restoration of appeal for default, not revision on merits, is the proper remedy when the Tribunal has not decided the appeal.

A revision was not maintainable to challenge the assessment on merits where the Tribunal had dismissed the appeal for default and had not decided the matter on merits. The proper course was to seek restoration of the appeal before the Tribunal by invoking the proviso to section 21(5-A) of the Andhra Pradesh General Sales Tax Act, 1957. Because that remedy had not been pursued, the revision could not be used as a substitute proceeding for examining the assessment. The Court also noted that an application for restoration could still be filed within the indicated time.

---

---

Issues: Whether a revision lay against the assessment on the merits when the appeal before the Tribunal had been dismissed for default, and whether the proper course was to seek restoration of the appeal under the statutory proviso.

Analysis: The appeal had not been decided on the merits by the Tribunal. In such a situation, the merits of the assessment could not be canvassed in revision. The proper course was to move the Tribunal for setting aside the dismissal for default under the proviso to sub-section (5-A) of section 21 of the Andhra Pradesh General Sales Tax Act, 1957. Since that remedy had not been pursued, the revision was not an appropriate proceeding. The Court nevertheless noted that an application for restoration could still be filed within the time indicated.

Conclusion: The revision was not maintainable for challenging the assessment on merits and was dismissed.

---