Maintainability of revenue appeals fails where no grievance or authorised prayer against respondents is shown.

Revenue appeals were held not maintainable where the appeal memoranda contained no specific prayer or identifiable grievance against the respondents, and the Committee of Commissioners had not proposed filing appeals against them. The Tribunal noted that the impugned order had already imposed penalties, so there was no discernible further relief sought and no proper application of mind in instituting the appeals. On that factual basis, the appeals were dismissed as unnecessary and unsustainable.

---

---

Issues: Whether the Revenue's appeals were maintainable when no specific relief was sought against the respondents and the committee of commissioners had not proposed filing of appeals against them.

Analysis: The record showed that the impugned order had already imposed penalties on the respondents and that the appeal memoranda contained no prayer seeking any further relief against them. The Committee of Commissioners had also not proposed appeals against these respondents. In these circumstances, the Tribunal found that the appeals had been filed without any discernible grievance or proper application of mind, and that they would only burden the Tribunal unnecessarily.

Conclusion: The appeals were not maintainable on the facts placed before the Tribunal and were dismissed.

Ratio Decidendi: An appeal filed without a specific prayer or identifiable grievance against the respondent, and unsupported by the authorising review order, is liable to be dismissed as not maintainable.

---