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Issues: Whether regulation 8(2) of the Appellate Tribunal Regulations, 1957, was ultra vires section 22(4) of the Mysore Sales Tax Act, 1957, insofar as it authorised dismissal of an appeal for default of appearance; and whether the appeal dismissed under that regulation was liable to be quashed.
Analysis: Section 22(4) required the Appellate Tribunal, after giving both parties a reasonable opportunity of being heard, to pass such orders thereon as it thought fit. The expression "thereon" confined the Tribunal to the subject-matter of the appeal and did not permit refusal to decide the appeal on merits merely because the appellant or counsel was absent. An order dismissing an appeal for default was outside the subject-matter of the appeal and contrary to the statutory mandate. Since regulation 8(2) authorised such dismissal, it conflicted with section 22(4) and was invalid to that extent. The allied provision for restoration of appeals dismissed for default was consequentially affected to the same extent.
Conclusion: Regulation 8(2) was ultra vires section 22(4) of the Mysore Sales Tax Act, 1957, insofar as it empowered dismissal of an appeal for default. The writ petition succeeded and the order dismissing the appeal for default was quashed, with a direction to the Tribunal to hear and dispose of the appeal in accordance with law.
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