TMI Blog1960 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act is confined to orders passed on merits under section 12-A(4) of that Act and does not apply to appeals dismissed for default. The facts of this case lie within narrow bounds and may be stated as follows: Tax Appeal No. 388 of 1957 was dismissed for default on the 27th December, 1957, as the appellant was absent and no proper application for adjournment was filed. A subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit." Section 12-A(6)(a): "The Appellate Tribunal may, on the application either of the dealer or of the Deputy Commissioner, review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order." It is clear from the language of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude the power to review even an order passed dismissing an appeal for default. It follows that the Tribunal can review its own order dismissing the appeal for default, the only prerequisite being that certain new facts which were not available to the Tribunal at the material time are placed before it. In the result, the revision case is allowed and the order of the Tribunal dismissing the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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