TMI Blog1953 (12) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that no such appeal lay. 2.. In order to appreciate the question for determination in this application it is necessary to state the following facts: -The petitioner owns a concern which manufactures udbattis. The Sales Tax Officer, Sagar, started assessment proceedings being Assessment Case No. 11 of 1948-49. He assessed Rs. 3,460 odd as sales tax on the firm for the period 1st Oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose orders. Against the orders of the Sales Tax Commissioner aforesaid the peti- tioner preferred an appeal to the Board of Revenue being Revenue Appeal No. 31/XXXIII-7 of 1953. That appeal was dismissed by the Board of Revenue on the 8th August, 1953, on the ground that the appeal was not competent. It is against this order that this application has been moved. 3.. Part X of the Rules framed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision. Apparently, he has lost sight of rule 53(4), which has given a right of appeal against any order passed by the Commissioner to the Board of Revenue. In our opinion, therefore, the view taken by the Board is against the rules framed by the Government, The summary rejection of the appeal on the ground that no appeal lay is apparently unwarranted by law. In the last paragraph of his order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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