2009 (11) TMI 836

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..... e judgment of the learned single judge holding that the Sales Tax Appellate Tribunal has no powers to entertain the claim of the appellant that he is an indigent person eligible to file appeal under Order XLIV of the CPC without payment of court fee. We have heard counsel appearing for the appellants and the Government Pleader appearing for the respondents. Counsel for the appellants has relied o .....

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..... es civil suits. In fact civil judges are notified as MACTs. and the purpose of constitution of the Tribunal is for early disposal of cases. In fact, prior to constitution of MACTs, suits for damages under the MV Act were decided in civil suits by civil courts. However, so far as the Sales Tax Act is concerned, it is a statute providing for levy and collection of tax and the powers of the authoriti .....

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..... d by authorities under the statute pertain only to summoning and enforcing the attendance of any person and examining him on oath or affirmation and for compelling production of documents. Since the statutory authorities under the KGST Act are not conferred with any powers of civil court contained in Order XXXIII and Order XLIV of the CPC, none of the statutory authorities including the Tribunal h .....

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