TMI Blog1952 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge (Appeals), Judge (Revisions) and Sales Tax Commissioner, U.P. In August or September, 1951, he wanted to appear before the Judge (Appeals) and in Novem- ber, 1951, before the Judge (Revisions) and claimed the right to be heard by them, but his prayer was rejected. He has thereupon filed this application under Article 226 of the Constitution and claimed that under the Rules framed under the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pli- cable to the service of process on or the giving of notice to such agent." The question is whether this Rule 77A gives the applicant, who has set himself up as an agent on behalf of all those who might seek his assist- ance before the Judge (Sales Tax), (Appeals) or (Revisions), the right to appear and plead on their behalf. The relevant rules relating to this matter are 67, 68 and 69. Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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