TaxTMI 
TaxTMI 
1987 (11) TMI 246
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....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....
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....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....
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....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....