1953 (12) TMI 18 - HC - VAT and Sales Tax

Summary

The High Court Nagpur allowed the application under Article 226 against the Board of Revenue's order refusing to entertain the petitioner's appeal. The Court held that the petitioner's appeal to the Board of Revenue was competent under Rule 53(4) of the Sales Tax Act, and the Board's rejection of the appeal was unwarranted. The Court set aside the Board's orders and directed the petitioner to be heard on the appeal, including the application for condoning the delay. The petitioner was awarded costs and a refund of the security deposit.