Authorisation for appeal: Commissioner must record a considered opinion that the order in appeal is not legal before filing. Authorisation to file an appeal must reflect that the authorising officer applied his mind and formed a considered opinion that the order of the Commissioner (Appeals) was not legal or proper; if the Chief Commissioner wishes an appeal, he should preferably issue the authorisation himself, or the Commissioner must record on file that he independently reached that conclusion, in line with prior Board instructions emphasising precise language and recorded reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorisation for appeal: Commissioner must record a considered opinion that the order in appeal is not legal before filing.
Authorisation to file an appeal must reflect that the authorising officer applied his mind and formed a considered opinion that the order of the Commissioner (Appeals) was not legal or proper; if the Chief Commissioner wishes an appeal, he should preferably issue the authorisation himself, or the Commissioner must record on file that he independently reached that conclusion, in line with prior Board instructions emphasising precise language and recorded reasons.
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