Judgment

R. S. PATHAK, J.:- This appeal by special leave raises the important question whether the Commissioner of Sales Tax can revise under Cl. (4) of sub-section (1) of Section 57 of the Bombay Sales Tax Act, 1959, an appellate order passed by the Asstt. Commissioner when the assessees second appeal against that order is pending before the Maharashtra Sales Tax Tribunal.

2. The appellant is a partnership firm, carrying on the business of manufacturing and selling vegetable oil. The Sales Tax Officer estimated the turnover for the calendar year 1971 and made an order dated 26th March, 1973 levying sales tax at Rs. 73,198.62 and a penalty of Rs. 36,197-64. On the same date, another assessment order was made for the first six months of the year 1972. where again on the basis of an estimate the Sales Tax Officer computed the tax at Rs. 81,745.71 and levied a penalty of Rs. 37,572.216. The two assessment orders were apparently made under S. 33 of the Bombay Sales. Tax Act, 1959. Against the assessment and penalty orders for the two periods, the appellant appealed under Cl. (a) of sub-section (1) of S. 55 of the Act to the Assistant Commissioner. By a common order dated 29th Sep., 1973