1. - This petition is directed against the order passed by the Division Bench of the Board of Revenue on 30th July, 1998 by which it refused to entertain the said appeal on merit by holding that the petitioner before us ought to have preferred a review if he was aggrieved with the order passed in revision.

2. In coming to this conclusion the Division Bench of the Board has Committed an error ignoring that appellant before preferring a review also referred an appeal before the learned Single Judge of the Board who by order 17.7.08 rejected the review certifying the case to be fit for filing of a special at a t involved a question of law. Therefore the petitioner has approached Division Bench only after availing remedy of review and obtained the order Member of the Board. In these circumstances the Division Bench was as, 2d in refusing to entertain the appeal as not entertainable without having the appeal on merit the grievance raised in the appeal.

3. Accordingly this petition is allowed. The impugned order dated 30th July, 1998 is set aside and the Board is directed to decide the Special Appeal filed by the present petitioner on a certificate of fitness granted by the Member