Revisional jurisdiction barred when an assessment order is already under appeal, even if only part of it is challenged.

Revisional jurisdiction under section 32 of the Tamil Nadu General Sales Tax Act, 1959 is barred once the assessment order has been made the subject of an appeal. The pendency of an appeal against even part of the assessment order is sufficient to attract section 32(2)(b), and the revisional authority cannot proceed on the basis that another part of the same order remains prejudicial to the Revenue. The principle applied is that revision cannot be exercised over an assessment order that is already under appellate scrutiny; the impugned revisional proceedings were therefore invalid and were set aside.

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Issues: Whether the revisional proceedings under section 32 of the Tamil Nadu General Sales Tax Act, 1959 were barred when the assessment order had already been made the subject of an appeal and whether the impugned proceedings were therefore without jurisdiction.

Analysis: The statutory bar in section 32(2)(b) prevents the revisional authority from acting where the order has been made the subject of an appeal. The pendency of an appeal against part of the assessment order is sufficient to attract the bar, and the authority cannot justify revision on the ground that the remaining part of the order is prejudicial to the Revenue. The Court applied the principle that once the assessment order is under appeal, revisional power cannot be exercised over that very order.

Conclusion: The impugned revisional proceedings were held to be invalid and were set aside.

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