Maintainability of appeal against review refusal fails once the original order has attained finality under sales tax law.

Section 39(2) of the Haryana General Sales Tax Act, 1973 is broad enough to cover an order refusing review, but that breadth does not preserve a further appeal where the original assessment or appellate order has already been unsuccessfully challenged and has attained finality. In those circumstances, the subsequent appeal against the review order is treated as having no surviving practical purpose and is not maintainable. The principle stated is that a statutory reference to "an order" cannot by itself revive a dispute that has already reached finality through earlier failed challenges.

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Issues: Whether an appeal was maintainable against the order rejecting the application for review after the challenge to the original assessment order had already failed and attained finality.

Analysis: Section 39(2) of the Haryana General Sales Tax Act, 1973 uses the expression "an order" and is wide enough to include an order refusing review. However, the relevant inquiry was whether such a further appeal could survive once the original appellate order had already been challenged unsuccessfully and the writ petition against dismissal of the delayed appeal had been rejected. As the challenge to the original order had reached finality, the subsequent appeal against the review order was held to be meaningless and not maintainable in the circumstances.

Conclusion: The appeal against the order dismissing the review petition was not maintainable, and the writ petition was dismissed.

Ratio Decidendi: Where the original assessment or appellate order has attained finality after unsuccessful challenge, a subsequent appeal against the order refusing review does not survive merely because the statute refers broadly to "an order".

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