P. Govindan Nair, C.J:— We think the Tribunal was right in denying to the Deputy Commissioner the right to interfere in suo motu revision when the order of the Sales Tax Officer has been the subject-matter of appeal. This is clear from the wording of section 32(2)(b) of the Tamil Nadu General Sales Tax Act, 1959, which reads as follows:
“(2) The Deputy Commissioner shall not pass any order under sub-section (1), if—
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(b) the 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;”
2. The order has been made the subject-matter of appeal to the Appellate Assistant Commissioner. The question is not whether every part of that order has been the subject-matter of appeal.
3. Such a contention is not justified by the wording of the section. The Tribunal was right in saying that the Deputy Commissioner interfered without jurisdiction.
4. We dismiss this tax revision case.
5. Petition dismissed.