BOARD OF REVENUE, MADRAS vs M/S. RAJ BROTHERS AGENCIES ETC.

The Supreme Court held that an appeal dismissed as time-barred does not constitute an effective appeal under Section 34(2) of the Madras General Sales Tax Act, 1959, thereby affirming the Madras High Court's ruling in Erode Yarn Stores v. State of Madras. The Court emphasized that the Board of Revenue's jurisdiction to act under Section 34 is contingent upon the existence of an effective appeal, and since the appeal was dismissed on limitation grounds, the Board's jurisdiction was not invoked. The High Court's decision to issue a Mandamus for the Board to consider the revision petitions was upheld, correcting an error in the Board's refusal to exercise its jurisdiction.