Delegated authority to file tax appeals upheld where the authorised officer acted within the Commissioner's control.

An officer authorised by the Commissioner of Sales Tax could validly sign, verify and file a memorandum of appeal on behalf of the State Government before the Sales Tax Tribunal. The governing rule was read with the Commissioner's power of delegation and the appeal scheme, and the phrase "such other officer" was treated as broad enough to include officers under the Commissioner's administrative control, not only taxing authorities. As the record contained an office order authorising the concerned officer to sign, verify and file appeals and related proceedings, the appeal memorandum was held competent and the challenge to the Tribunal's order failed.

---

---

Issues: Whether an officer authorised by the Commissioner of Sales Tax could sign, verify and file the memorandum of appeal on behalf of the State Government before the Sales Tax Tribunal.

Analysis: The relevant rule permitted a memorandum of appeal for and on behalf of the State Government to be signed and verified by the Commissioner or such other officer as may be authorised by him. Read with the Commissioner's power of delegation and the rule-making scheme governing appeals to the Tribunal, the expression "such other officer" was held to be wide and not confined to taxing authorities alone. The authorised officer had to be one under the Commissioner's administrative control, and the office order in the record showed that the concerned officer had been authorised to sign, verify and file appeals and allied proceedings before the Tribunal.

Conclusion: The officer was competent to sign and file the appeal memorandum, and the challenge to the Tribunal's order failed.

---