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1981 (10) TMI 155 - MADHYA PRADESH HIGH COURTExtract: .......ed by rule 59 on an appellate authority is valid. It follows that the Sales Tax Appellate Tribunal, i.e., the Board of Revenue, was competent to dismiss the petitioner s appeal for default of appearance. 8.. The petition fails and is dismissed, but without any order as to costs. The security amount be refunded to the petitioner. Petition dismissed.
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