Revisional bar after Tribunal decision prevents reopening issues already decided under sales tax law

Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957 was construed as an express bar on the Commissioner's revisional power where the same issue or question had already been carried in appeal to, or decided by, the Appellate Tribunal. The provision was applied on its plain language, and the restriction was held not to depend on importing res judicata. A question of law decided by the Tribunal could not be reopened in revision merely because a later assessment year was involved, unless displaced by a contrary decision of the High Court or Supreme Court. The contrary earlier view was overruled, and the impugned revision notices were stated to be liable to quashing.

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Issues: Whether, under section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957, the Commissioner could exercise revisional power in respect of an issue or question that had already been the subject-matter of an appeal before, or had been decided on appeal by, the Appellate Tribunal.

Analysis: The bar created by section 20(2-A) was held to be clear and unambiguous. The provision was construed on its plain language as restricting the revisional power of the Commissioner and other authorities in respect of any issue or question already carried in appeal to, or decided by, the Appellate Tribunal. The Court held that this statutory limitation did not depend upon importing the doctrine of res judicata, but upon the legislative intent to give primacy to the Tribunal's decision within the statutory hierarchy. A question of law decided by the Tribunal could not be reopened in revision merely because a later assessment year was involved, unless the Tribunal's view was displaced by a contrary decision of the High Court or Supreme Court. The earlier contrary view was expressly overruled as resting on an incorrect approach.

Conclusion: The Commissioner had no jurisdiction to revise the assessment orders on the issue already decided by the Tribunal, and the impugned notices were liable to be quashed.

Ratio Decidendi: Where a taxing statute expressly bars revision in respect of any issue or question already subject-matter of appeal before, or decided by, the appellate tribunal, the revisional authority must give effect to that bar according to the plain language of the provision, without importing res judicata.

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