https://www.taxtmi.com/caselaws?id=152540 The revisional power conferred by section 57 of the Bombay Sales Tax Act, 1959 may be exercised in respect of an appellate order passed by a subordinate authority even while a second appeal against that order is pending before the Tribunal. The statutory appeal scheme under section 55 and the revisional jurisdiction under section 57 operate in separate fields, and no implied restriction arises merely because appellate proceedings remain pending. In the absence of an express bar, the pendency of the second appeal does not suspend the effectiveness of the order under challenge or prevent the Commissioner from initiating revision. en-us Wed, 05 Jul 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152540 The revisional power conferred by section 57 of the Bombay Sales Tax Act, 1959 may be exercised in respect of an appellate order passed by a subordinate authority even while a second appeal against that order is pending before the Tribunal. The statutory appeal scheme under section 55 and the revisional jurisdiction under section 57 operate in separate fields, and no implied restriction arises merely because appellate proceedings remain pending. In the absence of an express bar, the pendency of the second appeal does not suspend the effectiveness of the order under challenge or prevent the Commissioner from initiating revision. Case-Laws VAT and Sales Tax Wed, 05 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152540