Automatic transfer of pending appeal under tax law deprived the earlier appellate authority of jurisdiction to decide it.

Section 25 of the Haryana General Sales Tax Act, 1973 provided for automatic transfer of every pending appeal to the Appellate Authority on its establishment. As the authority was constituted with effect from 3 December 2001, an appeal still pending on that date could not validly be decided later by the Joint Excise and Taxation Commissioner (Appeals) on 27 March 2002. The refusal to entertain the jurisdictional objection on the ground that it had not been raised during hearing was not accepted. The pending appeal stood transferred by operation of law, the earlier deciding authority lacked jurisdiction, the impugned orders were set aside, and the matter was directed to proceed before the Appellate Authority.

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Issues: Whether the appeal pending before the Joint Excise and Taxation Commissioner (Appeals) stood transferred to the Central Sales Tax Appellate Authority under section 25 of the Haryana General Sales Tax Act, 1973, and whether the authority which decided the appeal after the notified date had jurisdiction to do so.

Analysis: Section 25 of the Haryana General Sales Tax Act, 1973 provides that every pending appeal immediately before the constitution of the Appellate Authority shall stand transferred to that authority on the date of its establishment. The appellate authority had been established with effect from 3 December 2001. In that situation, the pending appeal could not validly remain and be decided by the Joint Excise and Taxation Commissioner (Appeals) on 27 March 2002. The rejection of review on the ground that the point was not raised at the time of hearing of the appeal was also not approved.

Conclusion: The appeal stood automatically transferred to the Appellate Authority, and the Joint Excise and Taxation Commissioner (Appeals) lacked jurisdiction to decide it.

Final Conclusion: The writ petition succeeded, the impugned orders were set aside, and the matter was directed to proceed before the Appellate Authority.

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