Tribunal cannot dismiss a sales tax appeal for default where the statute requires decision on merits.

The appellate scheme under the Andhra Pradesh General Sales Tax Act, 1957 requires the Sales Tax Appellate Tribunal to decide appeals on merits and to pass substantive orders such as confirming, reducing, enhancing or annulling assessments, or remitting matters for fresh assessment. A procedural regulation may govern hearing and business, but it cannot enlarge the Tribunal's powers or permit dismissal of a duly filed appeal for non-appearance. On that reading, a rule authorising dismissal for default is inconsistent with the Act and beyond the delegated rule-making power. The Tribunal therefore lacks jurisdiction to dispose of the appeal merely for want of appearance, and the appeal must be decided on merits.

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Issues: Whether the Sales Tax Appellate Tribunal had jurisdiction under the Andhra Pradesh General Sales Tax Act, 1957, and its regulations to dismiss an appeal for default of appearance, and whether the regulation authorising such dismissal was valid.

Analysis: The appellate scheme under the Act required the Tribunal to decide the appeal on merits, including the power to confirm, reduce, enhance or annul the assessment, or to set it aside and direct a fresh assessment. The power to pass such orders as it thought fit had to be read in that statutory context and could not be construed to permit disposal by default. The Tribunal's procedural regulation could regulate hearing and business, but it could not enlarge the Tribunal's substantive powers or override the Act. Read harmoniously with the revisional scheme and the duty to safeguard revenue, the Act did not contemplate dismissal of a properly filed appeal merely because the appellant did not appear. The regulation authorising dismissal for default was therefore repugnant to the Act and beyond the Tribunal's rule-making power.

Conclusion: The Tribunal had no jurisdiction to dismiss the appeal for default, and the regulation to that extent was ultra vires; the dismissal order was quashed and the appeal was directed to be decided on merits.

Ratio Decidendi: Where a taxing statute confers appellate power to decide an appeal on merits and to make substantive orders affecting assessment, a procedural regulation cannot authorise dismissal for default, because such a regulation would be inconsistent with the statute and beyond the delegated power.

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