TaxTMI 
TaxTMI 
1993 (6) TMI 223
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.... obtained an order from the Board of Revenue, Trivandrum for purchase of 3 lakhs litres of spirit from M/s. Western Maharashtra Development Corporation, Ahmednagar, which is a Maharashtra Government concern. Petitioner was given permits by the Assistant Excise Commissioner, Alleppey, to import 30 consignments of spirit, each consignment of 10,000 litres, on or before November 30, 1980. Petitioner brought 1.60 lakhs litres of spirit by 16 consignments, before the validity period. But the check-post officials detained the goods in four consignments even though the records which accompanied the consignments were all in confirmity with the records of the 12 consignments allowed to be brought through the same check-post. As the goods were urgent....
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....med the petitioner to prefer appeals before the Appellate Assistant Commissioner under section 34 of the Act with a request to condone the delay. 5.. Thereafter, the petitioner filed appeals against exhibits P1(a), P1(b), P1(c) and P1(d) orders before the 3rd respondent with petitions for condonation of delay. By order dated July 23, 1986, the 3rd respondent rejected the application for condoning the delay and accordingly by exhibit P4 order rejected the appeals. 6.. In reply to exhibit P3 communication from the 2nd respondent, petitioner sent a reply dated June 13, 1986, stating that the orders of the 1st respondent were misplaced. But by exhibit P5 order dated October 6, 1986, the 2nd respondent rejected the revision petitions on th....
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.... General Sales Tax Act a revision would lie as the original order was not the subject of a valid appeal. It is pertinent to quote section 35 of the Kerala General Sales Tax Act, 1963, which is to the following effect: "35. Powers of revision of the Deputy Commissioner suo motu.-(1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by any officer or authority subordinate to him other than an Appellate Assistant Commissioner and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) The Deputy Commissioner shall not pass any order under sub-section (1), if,- (a) the ti....
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....es that if the impugned order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court, the Deputy Commissioner shall not pass any order in revision. The question to be considered is as to what is the meaning of the words "subject of an appeal". On a reading of the section I am clear in my mind that the prohibition will apply only if the original order is made the subject of a valid appeal. A time-barred appeal cannot be said to be an effective appeal. In this case the petitioner filed the appeals long after the period of limitation and they were rejected on the ground that, there are no grounds for excusing the delay. In these circumstances, it cannot be sai....