Conflict of interest in Board review under Section 35E(1) made the appeal application not maintainable.

A Board-authorised application under Section 35E(1) was treated as not maintainable where the Member of the Board had earlier, as Collector, passed the revision order in the same matter. The provision permits the Board to examine a Collector's order only as a superior authority; using it to scrutinise an order previously made by the same officer was viewed as, in substance, reviewing his own decision. In the absence of any new facts or material, that course was held improper, and the Board order and resulting application were found not maintainable.

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Issues: Whether an application to the Appellate Tribunal, made pursuant to a Board order under Section 35E(1), was maintainable when the Member of the Board who authorised the application had earlier passed the revision order in the same matter as Collector.

Analysis: Section 35E(1) empowers the Board to call for and examine the record of a Collector's order and direct an appeal to the Tribunal only as a superior authority. Where the Member of the Board had earlier passed the impugned revision order as Collector, his participation in examining that very order amounted to in substance reviewing his own decision. In the absence of any new facts or material justifying such examination, the course adopted was held to be improper and incorrect.

Conclusion: The Board order was held improper and the appeal/application filed in pursuance of it was not maintainable.

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