1968 (12) TMI 91

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..... l declined to condone the delay and made an order that in view of it the appeal could not be entertained. Thereafter the petitioners moved the Board of Revenue under section 34(1) of the Madras General Sales Tax Act. The Board, however, rejected the petition on the ground: "The petitioners have no legal jurisdiction to move the Board for exercise of its powers of suo motu revision under section .....

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..... wers. In a matter like that it is the substance of the power, not the form of it, that has to be regarded. If, on the other hand, the Board in dismissing the petitions had in mind section 34(2)(b), Erode Yarn Stores v. State of Madras[1963] 14 S.T.C. 724. provides the answer. There, it was clearly held by this court that an appeal contemplated by section 34(2)(b) is an effective appeal, and not on .....

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