R. R. MISRA, J. - (1.) For the assessment year 1979-80 an assessment order was passed by the Sales Tax Officer on 3rd December, 1982. On appeal, the Assistant Commissioner (Judicial) has dismissed the appeal filed by the assessee. Admittedly, no second appeal was filed thereafter. However, an application under section 22 of the U. P. Sales Tax Act was made by the assessee on 17th September, 1983, which was rejected by the Sales Tax Officer concerned by his order dated 10th October, 1983. On appeal, the Assistant Commissioner (Judicial) by his order dated 30th August, 1984 allowed the appeal filed by the assessee. By the said order the Assistant Commissioner (Judicial) held that the Sales Tax Officer was wrong in law in rejecting the application under section 22 of the U. P. Sales Tax Act filed by the assessee. He accordingly directed the Sales Tax Officer to rehear the application under section 22 of the U. P. Sales Tax Act on merits. It is the admitted case of the parties that the department did not file any second appeal against the order dated 30th August, 1984 of the Assistant Commissioner (Judicial ). On the other hand, the department moved an application under section 22 of the U. P. Sales Tax Act before the Assistant Commissioner (Judicial) on 6th May, 1985 contending that the operative portion of the said order is not clear and needs clarification. This application filed by department was rejected by the Assistant Commissioner (Judicial) vide his order dated 31st May, 1985 saying that the original order dated 30th August, 1984 passed by the first appellate authority was quite clear and the same needs no clarification. Aggrieved, the department filed a second appeal, which has been dismissed by the impugned order dated 26th May, 1987 passed by the Sales Tax Tribunal. I have heard the learned Standing Counsel appearing for the department. He contends that the earlier order dated 10th October, 1983 passed by the Sales Tax Officer has merged into the order dated 30th August, 1984 and, therefore, the case could not be remanded back to the Sales Tax Officer for consideration of the application filed by the assessee under section 22 of the U. P. Sales Tax Act. I am afraid that in this revision this point cannot be gone into because admittedly the department had not filed a second appeal against the said order dated 30th August, 1984 of the first appellate authority allowing the appeal of the assessee and making necessary rectification as prayed for by the assessee, against which it was open to the department to make the said contention. Therefore, this contention raised by the Standing Counsel has got no basis whatsoever in so far as the present case is concerned. On the facts of this case, in my opinion, there is no error of law involved in the impugned order passed by the Sales Tax Tribunal. In the result, the revision fails and is dismissed with costs, which are assessed at Rs. 200 (rupees two hundred ). Petitions dismissed. .;