1960 (4) TMI 52

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....ercial Taxes had revisional jurisdiction over the appellate orders of subordinate Sales Tax Authorities. The petitioner before us had filed a revision before him on 23rd October, 1954, in Revision Case No. 1094 of 1954-55 and it remained pending in his file. In the meantime Orissa Act XX of 1957 came into force. In consequence of certain amendments made by this Amending Act to section 23 of the parent Act a new Tribunal known as the Sales Tax Tribunal was constituted and it was conferred second appellate powers over the orders of the appellate authority. Section 23(3) as amended in 1957 may be quoted: "23. (3)(a) Any dealer or, as the case may be, the State Government, dissatisfied with an appellate order made under sub-section (2) may wi....

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....X of 1957 contained transitory provisions for transfer of all pending appeals and revisions under the parent Act. Clause (ii) of sub-section (i) of section 11 is as follows: "(ii) Any matter pending in revision under the said Act or the rules made thereunder before the Collector of Sales Tax on the date of commencement of this Act shall stand transferred to the Tribunal or Additional Tribunal, as the case may be, of Sales Tax for disposal in accordance with the provisions of sub-section (3) of Section 23 of the said Act a amended by this Act." In pursuance of this clause the revision petition of the petitioner, before the Collector, was transferred to the file of the Tribunal, been operations of law, on 2nd December, 1957, (the dation whic....

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....clause (ii) of sub-section (1) of section 11 says that all pending revisions shall stand transferred to the Tribunal " for disposal in accordance with the provisions of sub-section (3) of section 23 of the said Act as amended by this Act " and since clause (b) of sub-section (3) of section 23 expressly confers the right of filing cross objections, this right also must be taken to be include in the words " for disposal in accordance with the provisions of subsection (3) of section 23 " as mentioned in the transitory provision. It is true that notwithstanding the wide words used in sub-section (2) of section 11 of the Amending Act of 1957 every clause in sub-section (3) of section 23 of the parent Act as amended may not apply to those revisio....