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TMI Blog1976 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... Shortage. Niranjan Lal Vohra, Proprietor of M/s. Safina Restaurant took notice of the adjourned date and signed on the order sheet accordingly. None on behalf of the appellant, however, appeared on 25th August, 1976 as a result of which the appeals were dismissed for default of the appellant. On 27th August, 1976 applications for review under s. 48 of the Delhi Sales Tax Act, 1975 were moved in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed four cases were considered by a Full Bench of the Madras High Court in the case of Kamadhenu Metal Rolling Mills (P) Limited, vs. The State of Tamil Nadu(5) where in it was held that the Sales Tax Tribunal under the Madras General Sales Tax Act, 1959 had the power to dismiss the appeal for default of appearance. Sub-s. (3) of s. 36 of the Madras General Sales Tax Act, 1959 appear identical. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly be dismissed or allowed on its merits. Two classes of orders are contemplated by the sub-section which may be the subject of appeals (1) an order of assessment and (2) any other order. In the case of the former, the disposal may take any one of the three forms clause (a) of sub-s. (3). The first two do contemplate the merits of the appeal in its disposal; but the third, in our view, need not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that they will be outside the purview of the first two sub-clause. The phraseology used by sub-clause (iii) is so wide, as it seems to us, to include orders which are not on merits of the appeal, as for instance, dismissal for default. It is significant in this connection to note that sub-clause (iii) does not use the phrase 'thereon'. 2. The cases relied upon by the appellant were disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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