https://www.taxtmi.com/caselaws?id=148715 An appeal under the Act was available against a penalty imposed for failure to obtain registration, so the Board of Revenue could not invoke revisional jurisdiction to bypass that statutory remedy. The Rajasthan HC noted that registration under section 6(5) follows only after the penalty is realised, making the registration consequence dependent on the penalty order. Because section 13 provided an effective appeal, the Board lacked competence to entertain revision under section 14, as revisional power remains limited to the conditions prescribed by the Act. The penalty order therefore could not be set aside in revision where an appeal lay. en-us Wed, 22 Oct 1969 00:00:00 +0530 Thu, 02 May 2013 15:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148715 An appeal under the Act was available against a penalty imposed for failure to obtain registration, so the Board of Revenue could not invoke revisional jurisdiction to bypass that statutory remedy. The Rajasthan HC noted that registration under section 6(5) follows only after the penalty is realised, making the registration consequence dependent on the penalty order. Because section 13 provided an effective appeal, the Board lacked competence to entertain revision under section 14, as revisional power remains limited to the conditions prescribed by the Act. The penalty order therefore could not be set aside in revision where an appeal lay. Case-Laws VAT and Sales Tax Wed, 22 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148715