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Issues: Whether an appeal filed under the Bombay Sales Tax Act, 1959 can be summarily rejected for omission to set out the grounds of appeal in the memorandum without first giving the appellant a reasonable opportunity to amend the memorandum and supply the omission.
Analysis: Section 55 of the Bombay Sales Tax Act, 1959 provides the right of appeal, while rule 58 of the Bombay Sales Tax Rules, 1959 prescribes the manner of presentation and form of the memorandum. The prescribed form is only directory, and the requirement that the appeal be in accordance with form 37 is not mandatory in the sense of invalidating the appeal for every omission. Rule 60 expressly contemplates summary rejection where particulars required by rule 58 are omitted, but only after the appellant is given a reasonable opportunity to amend the memorandum. The omission to state grounds of appeal is therefore a curable defect and does not make the memorandum cease to be an appeal in law. Limitation governs the filing of the appeal, not the later rectification of defects in the memorandum.
Conclusion: An appeal cannot be summarily rejected merely because the grounds of appeal were not stated in the memorandum, without first affording a reasonable opportunity to amend and cure the defect. The question was answered against the Revenue and in favour of the assessee.
Ratio Decidendi: Omission to comply with procedural particulars in a memorandum of appeal is a curable irregularity, and summary rejection is impermissible unless the appellant is first given a reasonable opportunity to rectify the defect.
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