https://www.taxtmi.com/caselaws?id=148714 Where a penalty order was appealable under section 13 of the Rajasthan Sales Tax Act, 1954, the Board of Revenue could not invoke revision under section 14(2) if no appeal had been filed. The Rajasthan HC held that the second proviso to section 14(2) expressly bars revision in that situation, and a jurisdictional objection to the penalty order does not make it non-appealable because that objection can itself be raised in appeal. The Board's revisional power remains confined to the statutory text and cannot be expanded by general principles from other enactments. en-us Wed, 22 Oct 1969 00:00:00 +0530 Thu, 02 May 2013 14:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148714 Where a penalty order was appealable under section 13 of the Rajasthan Sales Tax Act, 1954, the Board of Revenue could not invoke revision under section 14(2) if no appeal had been filed. The Rajasthan HC held that the second proviso to section 14(2) expressly bars revision in that situation, and a jurisdictional objection to the penalty order does not make it non-appealable because that objection can itself be raised in appeal. The Board's revisional power remains confined to the statutory text and cannot be expanded by general principles from other enactments. Case-Laws VAT and Sales Tax Wed, 22 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148714