9911796707
TMI Blog1970 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... etition arises in proceedings under the Madras General Sales Tax Act. The petitioner who did not canvass the propriety of the assessing authority in respect of a portion of its turnover and did not file any ground of appeal to that effect before the appellate authority appears to have argued that position before the appellate authority and claimed relief. The appellate authority not being seized o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to amend the memorandum of appeal. When the main appeal came up for hearing, an objection was taken by the State Representative, and in our view rightly, that the scope of the appeal before the Appellate Tribunal was very much limited and it could only relate to the subjectmatter of the appeal before the Appellate Assistant Commissioner and could not be extended any further, merely becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal was not maintainable not only for the reason that the additional grounds could not be agitated before it, but also because the petitioner was not an aggrieved person in the sense that it did obtain the relief asked for by it before the appellate authority. Even this fact is not in dispute. Mr. Ramachandran says that the appeal of the petitioner was allowed by the Appellate Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be deemed to be non est in the eye of law. Any further appeal on the ground that the appellate authority did not advert itself to such contentions which could not be raised in the further appeal is, therefore, not maintainable. The Tribunal came to the correct conclusion. A fortiori, this is so in so far as the appeal relates to the additional grounds. It cannot be said that merely because the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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