Revision as an alternative to appeal was held directly maintainable unless the statutory bar under the Act applies.

Revision under Section 52(2) of the Rajasthan Agricultural Income-tax Act, 1953 was held to be maintainable directly against an assessment order without first filing an appeal under Section 48. Reading Sections 48 and 52 together, the court treated revision as an alternative remedy to appeal, available at the assessee's choice unless the statutory bar applies, namely where the appeal period has not expired, the right of appeal has not been waived, or an appeal is already pending or pursued further. The contrary view of the single judge was found incorrect, and the revision applications were remitted for decision according to law.

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Issues: Whether a revision application under Section 52(2) of the Rajasthan Agricultural Income-tax Act, 1953 was maintainable directly against an assessment order without first availing the statutory appeal provided under Section 48 of the Act.

Analysis: Section 52(2) permits revision at the instance of the assessee, but its proviso bars revision only in specified situations, namely where the time for appeal has not expired, where the assessee has not waived the right of appeal to the Tribunal, or where an appeal is already pending or has been carried further. Reading Sections 48 and 52 together, the remedy of revision is an alternative to the remedy of appeal. The assessee may choose either forum, and the mere fact that no appeal was filed does not by itself destroy the right to seek revision. The court also relied on the in pari materia interpretation of Section 33A of the Indian Income-tax Act, 1922, which supported the same construction.

Conclusion: The revision applications were maintainable without first pursuing the appeal remedy, and the contrary view taken by the learned single judge was incorrect.

Final Conclusion: The assessee was entitled to pursue revision directly, and the matter was sent back for decision of the revision application according to law.

Ratio Decidendi: Where the revisional provision expressly makes revision unavailable only in limited contingencies, the remedy of revision operates as an alternative to appeal and may be invoked directly unless the statutory bar is attracted.

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