Judgment

HEGDE, J.:- These appeals are by certificate. They are directed against the Order of the Madras High Court in two writ petitions in which Mandamus was issued to the Board of Revenue to consider and decide the revision petitions filed by the assessee-respondent under Section 34 (1) of the Madras General Sales Tax Act, 1959 (1 of 1959) (hereinafter called the Act ).

2. The facts of the case lie within a narrow compass. The respondent-assessee was assessed to sales tax during the assessment years 1960-61 and 1961-62. Aggrieved by the orders of the assessing authorities, he went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed his appeals. Thereafter, he filed second appeals to the Sales Tax Appellate Tribunal. Madras. Those appeals were dismissed as having been time-barred. After the Tribunal dismissed the appeals the assesses moved the Board of Revenue under Section 34 (1) to revise the assessment orders. The Board came to the conclusion that it had no jurisdiction to entertain those petitions. The High Court, in the writ petitions filed held that the Board had jurisdiction to entertain those appeals and consequently issued