9911796707
TMI Blog2014 (1) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... such the learned Appellate Tribunal rightly entertained the revision applications and has rightly passed the impugned judgment and order in exercise of the revisional jurisdiction. That being so considering Section 78(1) of the Act and as the impugned order passed by the learned Appellate Tribunal is passed in revision applications shall not in appeal and therefore, Tax Appeal before this Court under Section 78(1) of the Act would not be maintainable. Considering Section 78(1) of the Act an appeal shall lie to the High Court from every order passed in Appeal by the Tribunal. In view of the above, it is held that the present appeals preferred under Section 78(1) of the Act would not be maintainable - Decided against Revenue. - TAX APPEAL NO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al by the Tribunal, if the High Court is satisfied that the caseinvolves a substantial question of law. It is submitted that in the present case impugned judgment and order is passed by the Tribunal in the revision applications in exercise of powers under Section 74 of the Act and therefore, against the said judgment and order passed in revision applications, appeal under Section 78 of the Act shall not be maintainable before this Court. Making above submissions, it is requested to dismiss the present appeals as not maintainable. 3.0. Shri Gandhi, learned Assistant Government Pleader appearing on behalf of the State Government has submitted that as such revision applications preferred by the respondent before the learned Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions and not in appeal and therefore, Tax Appeal before this Court under Section 78(1) of the Act would not be maintainable. Considering Section 78(1) of the Act an appeal shall lie to the High Court from every order passed in Appeal by the Tribunal. In view of the above, it is held that the present appeals preferred under Section 78(1) of the Act would not be maintainable. 5.0. Under the circumstances, all these appeals are dismissed as disposed of as not maintainable. However, it is observed that it will be open for the appellants to prefer Special Civil Application under Article 226 / 227 of the Constitution of India, which may be considered in accordance with law and on merits. 6.0. With this, present appeals are disposed of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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