Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

1987 (11) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : I.J. Rao, Member (T)].  - This appeal and the stay application came up on an earlier occasion. It was noticed that the Collector's authorisation in favour of the officer filing the appeal was not available. Time was, therefore, granted to the appellants to produce the authorisation. 2. One authorisation dated 3-4-1987 was produced by the Ld. Departmental Representa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er in the file dated 19-12-1986, authorised filing of the appeal. He requested that the general authorisation, read with the specific orders of the Collector (on the file Note sheet) given on 19-12-1986 may be considered as a valid authorisation to file the present appeal. 4. We have considered the arguments of the Ld. Representative. The documents to accompany the memorandum of appeal are prescr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntaining such direction. The spirit of the rules and their purpose as well as the words contained in them show that these rules have been framed to ensure that each appeal is authorised by the Collector to be filed. There is nothing in the rules to justify acceptance of the kind of general authorisation or the Note sheet order (which merely authorised filing of appeal without referring to an offic....