1961 (7) TMI 64

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..... follows: "Whether the Tribunal has been right in holding that a second appeal lies to the Tribunal against the orders of summary rejection passed by the first appellate authority for the reasons that the first appeals were not entertainable." 2.. The opposite party was assessed to sales tax by the Sales Tax Officer by his order dated 24th September, 1957. The assessee preferred a first appeal i .....

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..... ntly no second appeal against that order lay. The Tribunal however rejected this contention holding that even a summary rejection of the first appeal would amount to a disposal of the appeal within the meaning of sub-section (2) of section 23 of the Act and that consequently a second appeal would lie. 3.. I think the Tribunal was right in his view, especially in view of the recent pronouncement o .....

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..... e statutory power of appeal should be liberally construed so as to include not only orders passed on appeal, after going into the merits of the assessment, but also orders disposing of the matter on preliminary issues such as limitation and the like. In view of this later pronouncement of the Supreme Court, the observations contained in an earlier Division Bench decision of this Court in Bansidhar .....

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