Pending statutory appeal bars parallel revisional jurisdiction over the same assessment order under sales tax law.

Revisional jurisdiction under section 22A of the Karnataka Sales Tax Act could not be invoked over an assessment order already under statutory appeal before the Tribunal. The Court noted that, where the statute bars such intervention and the appellate forum can fully examine the dispute, pending appellate proceedings exclude parallel suo motu revision on the same subject matter. The revisional order was therefore beyond jurisdiction and was set aside, leaving the assessment issues to be pursued before the appellate forum, with the Revenue permitted to raise its contentions by cross-objections.

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Issues: Whether the revisional authority could invoke suo motu revisional powers under section 22A of the Karnataka Sales Tax Act, 1957 when the assessment order was already under appeal before the Karnataka Appellate Tribunal.

Analysis: The appeal involved assessments which had already been carried in statutory appeal and then in second appeal before the Tribunal. The revisional action under section 22A was initiated despite the pending appellate proceedings. The Court applied the principle that once an assessment order is carried in appeal, the revisional authority cannot exercise revisional jurisdiction over the same subject matter, particularly when the statute places a bar under section 22A(3) and the Tribunal can consider the issues, including through cross-objections. The impugned revisional order therefore interfered with pending appellate adjudication and was beyond jurisdiction.

Conclusion: The revisional authority was not justified in invoking section 22A in the face of pending appeals before the Tribunal, and the impugned order was set aside in favour of the assessee.

Final Conclusion: The assessment matters were left to be pursued before the appellate forum, and the Revenue was permitted to raise its contentions by way of cross-objections in the pending appeals.

Ratio Decidendi: Where a statutory appeal is pending before the appellate tribunal, revisional jurisdiction cannot be exercised over the same order if the statute bars such intervention and the appellate forum can fully adjudicate the dispute.

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