Maintainability of Revenue appeal fails after Committee of Commissioners accepted the order and later review was without jurisdiction.

Once the Committee of Commissioners had accepted the impugned order, the Revenue could not unilaterally reopen the matter through a fresh review and file an appeal on its own. A subsequent review by the Commissioner was treated as without jurisdiction, so the appeal could not be sustained. The Revenue's appeal was therefore held not maintainable and dismissed.

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Issues: Whether the Revenue's appeal was maintainable when the impugned order had already been accepted by the Committee of Commissioners and the Commissioner thereafter sought to prefer an appeal on his own review.

Analysis: The impugned order had been accepted by the Committee of Commissioners. Once such acceptance was recorded, the Revenue could not unilaterally re-open the matter by a fresh review and file an appeal on its own accord. The attempted review was therefore treated as having been made without jurisdiction, and the appeal could not be sustained.

Conclusion: The appeal was not maintainable and was dismissed.

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