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TMI Blog1966 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ate order. During the hearing of the revision application, an objection was raised by the assessee that the revision application should not be entertained as it had not been validly presented. It was pointed out that the revision application had been sent by the Commissioner of Sales Tax to the office of the Judge (Revisions) by local post ("isthaniya dak") and this was not the mode prescribed by rule 69 of the U.P. Sales Tax Rules, 1948. It was contended that the revision application not having been presented in accordance with law, the entire proceedings consequent upon it were vitiated. The objection was overruled by the Additional Judge (Revisions), Sales Tax. He found that the grounds of revision had been signed by the Commissioner, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute does not provide for the procedure which must be followed when the Commissioner of Sales Tax or the person aggrieved decides to file a revision application. That is provided by the rules made under the Act. Rule 69(1) provides that a revision application may be presented "by the applicant, or his duly authorised agent, or lawyer, to the judge (Revisions) or may be sent to him by registered post." It will be noticed that rule 69 contemplates filing a revision application by either of two distinct modes: (a) presentation of the revision application either by the applicant, his duly authorised agent or his lawyer or (b) filing by registered post. In case it is sent by registered post, no question arises of determining whether the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision application by post, and also makes available to him the presumptions of law attendant upon despatch by registered post. Now, when a revision application is presented by a duly authorised agent, the law does not require that the authority empowering the agent must be in writing. Nothing has been shown to us to indicate that that is so. That the agent is duly authorised to present the application may be determined by the circumstances. In the instant case, the peon who presented the revision application was one employed by the Commissioner of Sales Tax and was acting in the ordinary course of his duties when he delivered the revision application. The Judge (Revisions) was justified in concluding that the peon had been duly authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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