1978 (3) TMI 204

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..... e of revision, to approach this Court in appeal, for we consider that the point taken in the appeal cannot be sustained. It is a well-accepted principle that even when there is a statutory right of appeal, the court can screen the appeal to find out whether the opposite side should be bothered to come up before this Court. Such a principle is laid down in Order 41, rule 1, of the Code of Civil Pro .....

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..... only turnover that is taxable under the Act is that of Rs. 14,717.50 coming under section 7-A. The attempt is to leave out the sum of Rs. 43,000 and odd turnover from reckoning altogether. This is sought to be achieved by stating that rule 5, which provides for computation of the turnover, only referred to in (sic) sections 3, 4 and 5 of the Act. The rules were framed before section 7-A was intro .....

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