1986 (12) TMI 339

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..... 5 has been substituted in the principal Act resulting in substitution of the remedy of revision to this Court in place of a reference provided earlier. Section 13 of the Amendment Act contains the transitory provisions according to which a pending reference is to be treated as a revision under the new section 15 of the principal Act. This is how the present revision comes up for revision. The Co .....

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..... got jurisdiction over such a matter, and, therefore, the required verification in the memorandum of appeal was made by him on 11th December, 1972 and again on 17th April, 1973. An objection was taken to the maintainability of the special appeal, because the verification had been made by the Commercial Taxes Officer, Circle B and not the Commercial Taxes Officer, Special Circle I, who was the ini .....

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..... y to give an opportunity to the appellant to have the verification made by the Commercial Taxes Officer, Special Circle I, before dismissing the appeal on that ground. Learned counsel for the Revenue stated that in order to circumvent this objection, without entering into the controversy, the Revenue offers to have an additional verification made by the Commercial Taxes Officer, Special Circle I a .....

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