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Issues: Whether the Revenue's miscellaneous application seeking rectification of the earlier order dismissing its appeal as not maintainable for want of mandatory authorisation could be entertained.
Analysis: The earlier dismissal had proceeded on the footing that the appeal was not maintainable because the mandatory authorisation requirement had not been fulfilled. On the materials placed with the miscellaneous application, the recorded note showed only signatures of the concerned Commissioners on the noting sheet, without any actual collective consideration or decision by the Committee of Commissioners. Such a casual endorsement was held to be insufficient to satisfy the legal requirement of authorisation. No new circumstance was shown to justify a different view.
Conclusion: The miscellaneous application was not entertainable and was rejected.
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