https://www.taxtmi.com/caselaws?id=128633 A time-barred appeal rejected in limine with a delay-condonation petition does not amount to an order being "made the subject of an appeal" for the purpose of the bar on revision under section 34(2)(b) of the Madras General Sales Tax Act. The revisional bar applies only where an appeal is effectively before the appellate authority; a belated and non-admitted appeal cannot defeat revisional jurisdiction. The construction avoids allowing an assessee to nullify revision by filing an ineffective appeal and waiting for limitation to expire. The Board's revisional power was therefore held to remain available and was validly exercised. en-us Thu, 11 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 14:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128633 A time-barred appeal rejected in limine with a delay-condonation petition does not amount to an order being "made the subject of an appeal" for the purpose of the bar on revision under section 34(2)(b) of the Madras General Sales Tax Act. The revisional bar applies only where an appeal is effectively before the appellate authority; a belated and non-admitted appeal cannot defeat revisional jurisdiction. The construction avoids allowing an assessee to nullify revision by filing an ineffective appeal and waiting for limitation to expire. The Board's revisional power was therefore held to remain available and was validly exercised. Case-Laws VAT and Sales Tax Thu, 11 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128633