Decided on December 12,1963

STATE Respondents


Satyanarayana Raju, O.C.J. - (1.) In these matters appeals are sought to be filed by the assessees, who have been assessed to sales tax, under section 23 of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as ' the Act') against the orders of the Board of Revenue, whereby the revisions filed by them under section 20 (1) of the Act have been rejected as not maintainable. The office has raised an objection to their maintainability based on the terms of section 23 of the Act. It is contended by the learned Counsel for the assessees that the orders of the Board of Revenue rejecting the revision petitions filed by the assessees fall within the ambit of section 23 of the Act and appeals against such orders would lie to the High Court.
(2.) The argument of the learned Counsel may be summarised thus : The revision to the Board of Revenue may be irregular or incompetent but still as the Board of Revenue exercises quasi-judicial functions its orders must ex facie indicate that the Board has applied its mind to the various aspects of the case. In exercising its a evisional jurisdiction the Board must consider the questions raised before it and also give reasons for its decision.
(3.) It is contended by the learned Government Pleader, to whom we have given notice, that an appeal lies to this Court under section 23 (1) only where the Board of Revenue has acted suo motu under section 20 (1) and not in cases where its revisional jurisdiction was invoked by an application preferred to it by a party. He has pointed out that from the order of the Deputy Commissioner of Commercial Taxes the assessees could appeal to the Sales Tax Appellate Tribunal and then apply to this Court in revision.;

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