1. ORDER Saad Saood Jan (Chairman).--It is the contention of the learned counsel that the order of the Commissioner is without jurisdiction as the appellants were not made party to the revision. We consider that the order of the Commissioner is entirely of an administrative nature and the appellants should in the first instance approach the Commissioner and raise before him the 4 contention which they intend to take up before us. In case the Commissioner makes an order adverse to them they can, if so advised, come again to the Tribunals. At this stage we are not inclined to entertain this appeal. With these observations this appeal is disposed of.