https://www.taxtmi.com/caselaws?id=127898 An application to restore a revision petition dismissed for default is not a review of the earlier order; it is part of the revisional jurisdiction relating to the revision itself. Where the Board of Revenue had ceased to function and pending revisional matters were transferred under the Mysore Sales Tax Act, 1957, the Commissioner appointed under section 40(2) was the competent authority to entertain and decide the restoration request. The Commissioner erred in declining to examine the application on merits on the mistaken belief that no power existed merely because the revision had earlier been dismissed for default. en-us Fri, 12 Sep 1958 00:00:00 +0530 Fri, 22 Mar 2013 16:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127898 An application to restore a revision petition dismissed for default is not a review of the earlier order; it is part of the revisional jurisdiction relating to the revision itself. Where the Board of Revenue had ceased to function and pending revisional matters were transferred under the Mysore Sales Tax Act, 1957, the Commissioner appointed under section 40(2) was the competent authority to entertain and decide the restoration request. The Commissioner erred in declining to examine the application on merits on the mistaken belief that no power existed merely because the revision had earlier been dismissed for default. Case-Laws VAT and Sales Tax Fri, 12 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127898