Revisional jurisdiction survives for an unappealed portion of an order despite a pending appeal on a separate issue.

Revisional jurisdiction under section 22A(1) of the Karnataka Sales Tax Act, 1957 was held to remain available for a part of an appellate order not covered by a pending second appeal. The bar on revision applied only to the very subject-matter already in appeal, not to a distinct portion of the order left unchallenged before the Tribunal. Because the appeal concerned the portion adverse to the assessee while the revision related to the portion favourable to the assessee and adverse to the Revenue, the revisional authority had jurisdiction to interfere and the challenge to the revisional order failed.

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Issues: Whether the revisional authority could exercise revisional jurisdiction under section 22A(1) of the Karnataka Sales Tax Act, 1957 when a second appeal was pending before the Tribunal on a different portion of the appellate order.

Analysis: Revisional power is excluded only in respect of the very matter that forms the subject-matter of appeal. Pending appeal does not, by itself, bar revision of a separate part of the order not under challenge before the appellate forum. On the record, the Tribunal appeal concerned the portion adverse to the assessee, whereas the revision related to the portion favourable to the assessee and adverse to the Revenue.

Conclusion: The revisional authority had jurisdiction to interfere with the portion of the appellate order not covered by the pending appeal, and the challenge to the revisional order failed.

Final Conclusion: The appeal was rejected as the revisional order was upheld on jurisdictional grounds.

Ratio Decidendi: Revision is barred only to the extent the same subject-matter is already in appeal; a pending appeal does not oust revisional jurisdiction over a distinct part of the order.

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