1954 (1) TMI 15

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....ercial Tax Officer within thirty days from the date of the service of the assessment order on the assessee. The assessee, however, filed the appeal on 12th August, 1949. There was no power then to condone any delay. The Commercial Tax Officer rejected the appeal as barred by time, and that order was dated 19th August, 1949. Thereupon the assessee preferred a revision petition to the Board of Revenue, because before the amendment of the Act in 1951, there was no right of appeal against the order of the Commercial Tax Officer. It was the amending Act of 1951 that enacted the present Section 12A, constituting the Appellate Tribunal with powers of entertaining appeals. The Board did not pass any orders on the petition filed by the assessee, bu....

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....on merits after giving a hearing to the appellants, i.e., the assessee." It is against this order that the Government have preferred this revision petition. The learned Government Pleader contended that the Appellate Tribunal had no jurisdiction at all to direct the Commercial Tax Officer to take up in revision suo motu any order passed by a subordinate of his. It is not really necessary to decide this question in these proceed- ings. Though the Appellate Tribunal used the word "direct" in asking the Commercial Tax Officer to take up the matter suo motu it is fairly obvious reading the order of the Appellate Tribunal as a whole, that it was only advisory. The order appealed against, i.e., the order on appeal of the Commercial Tax Officer, ....