TaxTMI 
TaxTMI 
TaxTMI 
1958 (9) TMI 63
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....an appeal to the Deputy Commissioner of Commercial Taxes. That appeal failed. He thereupon filed a revision petition to the Mysore Board of Revenue. That petition was filed in the year 1956. On 12th February, 1957, the said petition was dismissed. Thereafter he filed a review petition before the said Board of Revenue. The said petition for review was dismissed on 23rd August, 1957, for default. The petitioner thereupon filed a petition for restoration of his review petition. This restoration application was filed on 14th September, 1957. After the said application was filed two Acts came into operation, being Mysore Act 25 of 1957 and Mysore Act 24 of 1957. The Board of Revenue on 17th October, 1957, made an order transferring the said appl....
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....notification, order, scheme, rule, form, or bye-law, under such enactment or regulation and for this purpose, all references in any such enactment, regulation, notification, order, scheme, rule, form or bye-law to the Commissioner of Sales Tax shall be construed as references to the Board. The result of this provision was that the Board of Revenue became vested with the revisional powers exercisable under the Mysore Sales Tax Act of 1948. The next Act to be taken into consideration is the Mysore Sales Tax Act of 1955 being Act No. 17 of 1955. By this Act an Appellate Tribunal was constituted and the power of appeal under the Mysore Sales Tax Act vested in such Appellate Tribunal. After the States Reorganisation Act of 1956 had come into exi....
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....tion (2) of the said section laid down that notwithstanding anything contained in sub-section (1) for the purpose of giving effect to the preceding proviso of the said sub-section the State Government may, by notification, make such provision as appears to it to be necessary or expedient amongst others for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed enactments or any rules, notifications, or orders issued thereunder as may be mentioned in the said notification. The material sections of Act 24 of 1957 are sections 4 and 11. Section 4 inter alia provides that all appellate and revisional powers vested in or exercisable by the Mysore Board of Revenue under....
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....dealt with by the said Tribunal. As against the said contention of the learned Advocate forthe petitioner, the learned Government Pleader urged before us that although by virtue of the provisions of sub-section (1) of section 40 of Act No. 25 of 1957, the Mysore Sales Tax Act, 1948, being Act No. 46 of 1948, was repealed, the proviso to the said section kept alive the legal proceedings which had been pending at the date when the said Act came into operation. He further contended that by virtue of clause (b) of sub-section (2) of section 40 of the said Act the Government can specify the authority which has to deal with the said proceedings and in this case the Government has specified the Commissioner of Commercial Taxes as the authority who....
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....he Board may, either on its own motion, or on the application of any party affected, review any order passed by itself and pass such orders in reference thereto as it deems necessary. It, therefore, appears that the power to review is not conferred by any provisions of the Mysore Sales Tax Act, 1948, but is conferred upon the Board of Revenue by the Board of Revenue Act itself. That Act was not repealed by section 40 of Act 25 of 1957. The result is that the said power remained intact and was not taken away at the date when Act No. 25 of 1957 came into operation. Section 40, therefore, has no application to a case as at present where there is either a pending application for review before the Board of Revenue, or a pending application for r....