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2017 (5) TMI 1173 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - section 39(2) of the Haryana General Sales Tax Act, 1973 - whether the State of Haryana is entitled to file an appeal u/s 39(2)? - Held that: - Section 39(2) does not confer the right of appeal only in favor of the assessee. It does not limit the right of appeal to any particular person or party. There is nothing in the scheme of the Act that persuades us to read a limitation to this effect into sub-section (2) of section 39. If the Legislature intended restricting the right of appeal to assessees, it would have provided so expressly - it was clear from a reading of the provisions of the Act that it was only under section 39(7) that the State has the power to file an appeal against the orders of the revisional authority and since the order appealed against was not passed by the revisional authority the State has no right to file an appeal against the order of the JETC. The mere existence of a power of revision under section 40 does not imply that there is no right of appeal. Further, merely because there is a right of appeal under section 39(7) against an order passed in revision under section 40(2), it does not follow that the State does not have a right of appeal under section 39(2) - petition allowed - decided in favor of petitioner.
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