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TMI Blog2015 (3) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... provides for signature either by the applicant as well as appointed agent, if any - the legal practitioner who was appearing on behalf of the assessee had himself offered to get the signature of the applicant after the Tribunal was of the view that it was necessary. The learned Tribunal could have very well permitted the applicant to put up signature on the application, in as much as it was only a technical error, if any. Matter is remanded back to the learned Tribunal for considering fresh - petition allowed - decided in favor of petitioner. - Writ Petition No. 3105 of 2014 - - - Dated:- 24-3-2015 - B.R. Gavai and A.S. Gadkari, JJ S. P. Surte assisted with P. V. Surte for the petitioner B. B. Sharma, Additional Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistry of the learned Tribunal had accepted the said application. However, it appears that the respondent filed an application before the learned Tribunal on 19/9/2014 taking objection that since the application for reference was not signed by the assessee, the same was not tenable. The said objection was taken at the stage of final hearing of the reference. The learned Tribunal vide impugned order has upheld the said objection and rejected the references. Hence, the present petition. 4 Shri Surte, learned Counsel appearing on behalf of the Petitioner submits that Form A is prescribed under Regulation 7(4) (a) before the Sales Tax Tribunal, in which the application is to be made for reference under Section 61(1). It provides that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion over the whole of the State or the Commissioner, may by application in writing(accompanied, where the application is made by that person, by a fee of one hundred rupees) required the Tribunal to refer to the High Court any question of law arising out such order; and where the Tribunal agrees, the Tribunal shall, as soon as may be after the receipt of such application, draw up a statement of the case and refer it to the High Court. Perusal of Section 61 would reveal that when any person's liability is affected to pay tax, penalty, interest or forfeiture or any sum or which affects the recovery from any person of any amount under section 39, such a person may by application in writing and when such an application is made by a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain in that behalf and who is not disqualified by or under subsection (2). [If such relative, person employed, legal practitioner, [Chartered Accountant, Cost Accountant or] sales tax practitioner is authorised by such person in the prescribed form and such authorisation may include the authority to act on behalf of such person in such proceedings.] Perusal of Section 71 would reveal that any person who is entitled or required to attend before any authority in connection with any proceedings under the said Act, can be represented by a relative, or a person regularly employed by him or or by legal practitioner, CA or Cost Accountant who is not disqualified by or under subsection (2), or by a sales tax practitioner who possesses the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had himself offered to get the signature of the applicant after the Tribunal was of the view that it was necessary. The learned Tribunal could have very well permitted the applicant to put up signature on the application, in as much as it was only a technical error, if any. 11 In so far as the reliance placed by the learned Tribunal in its own judgment in the case of M/s. Shah Darkwadas Vallabhdas Co. v/s. The State of Maharashtra is concerned, on the facts, that case is distinguishable. In the said case, vakalatnama of the advocate was also not filed on record on behalf of the applicant. Such was not the case here. 12 In that view of the matter, application by the legal practitioner who was an agent was very much tenable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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