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TMI Blog2015 (3) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the same as not being tenable. 3 The facts which gives rise to the present petition are as under : The Petitioner was assessed by the Assistant Commissioner of Sales Tax (Assessment), for the assessment period 1994-1995, 1995-1996 under Bombay Sales Tax as well as Central Sales Tax wide an order dated 31st March, 1998. The appeals preferred therein came to be dismissed by the Appellate Authority vide order dated 27th August, 2006. Second appeals were preferred before the Maharashtra Sales Tax Tribunal, which also came to be dismissed on 23rd August, 2012. Being aggrieved by the Judgment of the Tribunal, the Petitioner filed four reference applications. All the four reference applications were drawn and signed by the advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel further submits that in view of Rule 61 of the Bombay Sales Tax, 1959 authority of the agent is to continue till termination of the proceedings. The learned Counsel therefore, submits that the order is not sustainable in law. 5 Shri Sharma, learned Counsel for the respondent submits that the learned Tribunal has relied on his earlier judgment to hold that unless the application is signed by a person aggrieved, same would not be tenable. He therefore, submits that the impugned order deserves no interference and the Petition deserves to be dismissed. 6 For appreciating rival controversy, it will be necessary to refer to Section 61 of the Bombay Sales Tax Act, 1959, which reads thus : S.61 Statement of case to the High Court.(1) With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings under the Act shall be in Form 43A. Rule 67 provides that an authority is given to an agent for the purpose of appearance in proceedings in an appeal against, or on application for revision of an order passed in the proceedings in respect of which such authority was given. The only rider is that a separate authority is required to be furnished for appearance in proceedings relating to each period for which a separate order of assessment is required to be made or has been made. 8 It will also be relevant to refer to Section 71 of the said Act, which reads thus : S. 71. Appearance before any authority in proceedings.( 1) Any person who is entitled or required to attend before any authority in connection with any proceeding under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to act on behalf of such person in such proceedings. 9 Conjoint reading of Section 71 of the said Act with Rule 66A and 67 would clearly reveal that any person who is mentioned under Section 71 and who is authorised as an agent, can act on behalf of such person in the said proceedings before the authorities. 10 Undisputedly, the person who had signed the application was a legal practitioner and had filed vakalatnama before the first authority by virtue of Rule 67. Authority of the legal practitioner continued till the termination of the proceedings. Not only this, FormA which is prescribed under Regulation 7 provides for signature either by the applicant as well as appointed agent, if any. Undisputely, the legal practitioner was an appoin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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