1999 (2) TMI 642

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..... athy, E.O. No. III was authorised to sign the memorandum of appeal on behalf of the State. 2.. Petitioner has raised a question that Shri N.N. Satpathy, E.O. No. III was not competent to sign the memorandum of appeal filed by the State. Reference is made to rule 52(1)(b) of the Orissa Sales Tax Rules, 1947 (in short, the Rules ). Same reads as follows: 52. Second appeal under sub-section (3) .....

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..... rresistible conclusion that the State Representative who is one of the officers of the Commercial Tax Department under the administrative control of the Commissioner is entitled to sign and verify the memorandum of appeal on behalf of the State Government, the memorandum of appeal to be filed before the Sales Tax Tribunal, Orissa, under section 23(3) of the Orissa Sales Tax Act, 1947 (in short, t .....

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..... h conditions and restrictions as the State Government may, by general or special order, impose, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act or the Rules made thereunder to any person appointed under section 3 to assist him. Section 23: Appeals and revisions.-(1) and (2).................. (3) (a) Any dealer, or as the case may be, the Stat .....

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..... hat the State Government, if dissatisfied with an appellate order passed by an Assistant Commissioner of Sales Tax, may prefer an appeal in the prescribed manner to the Tribunal. Section 29(2)(r) confers power on the State Government to frame rules to prescribe the manner in which and the authority to which appeals against assessment or penalty or both may be preferred under section 23. In accorda .....

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..... y or official power to do an act, empower, to give authority for, formally sanction an act or proceeding. 5.. From annexure 3 to the writ application, which is an office order dated May 5, 1994, we find that Shri N.N. Satpathy, E.O. No. II (changed to E.O. No. III by corrigendum vide annexure 4) in charge of the office, has been authorised to sign, verify, and file appeals, memo of cross-objecti .....

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