Right of appeal under sales tax law is not confined to the assessee; State may maintain appeal independently.

Section 39(2) of the Haryana General Sales Tax Act, 1973 was interpreted as not confining the right of appeal to the assessee alone or to any particular person. The Court held that the statutory scheme did not justify reading in such a restriction, and that the revisional power under section 40(1) is separate and independent from the appellate remedy. The availability of revision did not exclude an appeal, and section 39(7) regarding appeal from a revisional order did not curtail the State's right where it otherwise existed. The State was therefore entitled to maintain the appeal, and the Tribunal's objection to maintainability was set aside.

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Issues: Whether the State was entitled to file an appeal under section 39(2) of the Haryana General Sales Tax Act, 1973, and whether that provision is confined to the assessee.

Analysis: Section 39(2) was held not to limit the right of appeal to any particular person or to the assessee alone. The scheme of the Act did not justify reading such a restriction into the provision. The power of revision under section 40(1) was treated as separate and independent from the right of appeal, and the existence of a revisional remedy did not exclude an appellate remedy. The provision in section 39(7) dealing with an appeal against a revisional order also did not take away the State's right to appeal under section 39(2) where that right otherwise existed.

Conclusion: The State was held entitled to maintain the appeal under section 39(2), and the Tribunal's view that the appeal was not maintainable was set aside.

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