Society representation in second appeal upheld where manager was duly authorised and belated objection was rejected.

Second appeals filed on behalf of a society were held maintainable because the society's memorandum and the governing statutory and regulatory provisions supported representation through an authorised manager. The Court accepted that the society's director could validly authorise the manager to institute the second appeals, and found that such authorisation was in fact available. The Revenue's objection also failed because it had not been raised before the first appellate authority and could not be advanced for the first time at the second appellate stage.

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Issues: Whether the second appeals filed on behalf of the society were maintainable and whether the manager had been duly authorised to file them.

Analysis: The Tribunal's finding was supported by the society's memorandum and the relevant statutory and regulatory provisions governing representation. The Court accepted that the director of the society could authorise the manager to institute the second appeals, and that such authorisation was in fact available. The objection was also not taken before the first appellate authority, so it could not be successfully raised for the first time at the second appellate stage.

Conclusion: The second appeals were maintainable and the Revenue's objection on that ground failed.

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