1956 (4) TMI 36

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..... peal could be entertained, but as the said payment was not made, he summarily rejected the appeal. The applicants filed a revision application against this order which was heard by the Additional Collector of Sales Tax. That application was again late beyond the period of limitation by 12 days, and the Additional Collector of Sales Tax dismissed the application on the said ground. In the second pa .....

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..... d: "The applicants have in our opinion no locus standi. They allowed their appeals to become invalid for want of payment of the tax and their application for revision having been rightly dismissed they have really no ground to come before this Tribunal. What the Collector has done amounts to a concession and the applicants cannot be heard to complain if it does not go far enough." Following this d .....

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