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Issues: Whether, on a limited appeal confined to interest and penalty, the assessment order merged with the appellate order so as to extend limitation for revision under Section 57(1)(a) of the Bombay Sales Tax Act 1959.
Analysis: The order of assessment was challenged before the first appellate authority only to the extent of the levy of interest and penalty. The remaining parts of the assessment were not in issue before that authority. The doctrine of merger is not of universal application and depends on the nature and scope of the appellate or revisional challenge. Where the appeal is confined to a limited subject matter, only that part of the original order merges in the appellate order. The unchallenged portions of the assessment continue to retain their separate identity for the purpose of limitation under the revisional provision.
Conclusion: The assessment order did not fully merge in the first appellate order. Limitation for revision ran from the date of communication of the original assessment order, and the revisional order passed beyond five years was barred. The decision was in favour of the assessee and against the Revenue.
Final Conclusion: The Tribunal was right in holding the revision to be time-barred, since the revisional authority could not rely on merger to extend the statutory period where the earlier appeal concerned only a limited part of the assessment.
Ratio Decidendi: The doctrine of merger applies only to the subject matter actually challenged and decided in appeal or revision, and unchallenged portions of an order do not merge so as to enlarge limitation for later revision.
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