9911796707
TMI Blog1990 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. The petitioner herein filed an appeal before the Sales Tax Appellate Tribunal on July 21, 1987. It is stated that the authorised agent of the appellant had sent the vakalat by registered post on August 4, 1987, to the Sales Tax Appellate Tribunal and that it was received by the Tribunal on August 10, 1987. The learned counsel has produced the postal acknowledgment showing that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner that the authorised agent had sent the vakalat by registered post to the Sales Tax Appellate Tribunal on August 4, 1987, it was received by the Tribunal on August 10, 1987, and in such a case the Tribunal is not justified in dismissing the appeal for default without giving notice to the authorised agent. On the other hand, it is submitted by the learned Government Pleader that the authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file and disposed of in accordance with law after giving an opportunity of being heard to the authorised agent of the appellant. The authorised agent shall file a fresh vakalat on behalf of the appellant within three weeks from today. On the filing of the vakalat, the Sales Tax Appellate Tribunal shall issue notice to the authorised agent of the appellant and dispose of the appeal on merits in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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