Revisional liberty to consider lawful prosecution is not prejudicial where no liability is finally ined under the sales tax law.

A revisional order under the Tripura Sales Tax Act was not prejudicial to the dealer where it merely granted liberty to the assessing authority to consider lawful action under section 29, without mandating prosecution or determining liability. The revisional authority had already set aside the levy under section 13A and retained only payment of admitted dues. Because any further action under section 29 still depended on the assessing authority's lawful discretion, subject to limitation and other legal requirements, the order did not fall within the statutory bar in section 21(2). The challenge was rejected, with the clarification that any section 29 action must be legally permissible and within time.

---

---

Issues: Whether the revisional order granting liberty to the assessing authority to take action under section 29 of the Tripura Sales Tax Act, 1976 was prejudicial to the dealer and barred by the revisional power under section 21(2) of the Act.

Analysis: The revisional authority had set aside the levy made under section 13A and retained only the direction for payment of the admitted dues. In relation to section 29, the order did not direct prosecution but merely left it open to the assessing authority to consider action in accordance with law. Such liberty was not treated as an order prejudicial to the dealer within the meaning of section 21(2), because the decision whether to proceed under section 29 still rested with the assessing authority and had to be taken subject to limitation and other legal requirements. The possibility of compounding also supported the view that the order was not adverse in the statutory sense.

Conclusion: The revisional order was held not to be prejudicial to the dealer and the challenge failed.

Final Conclusion: The writ petition was rejected, while clarifying that any action under section 29 must be taken only if permissible in law and within limitation.

Ratio Decidendi: A revisional order that merely grants liberty to the assessing authority to consider lawful action, without mandating prosecution or otherwise determining liability, is not an order prejudicial to the dealer under the revisional bar.

---