https://www.taxtmi.com/caselaws?id=127141 An appellate authority under the Bihar Sales Tax Act, once it has fixed an admitted appeal for hearing, must determine the controversy on merits by confirming, reducing, enhancing or annulling the assessment or penalty. A dismissal for default at that stage is not a lawful disposal of the appeal, because the statutory scheme distinguishes summary rejection from adjudication after admission. The same construction was supported by the analogous income-tax provision, under which determination in appeal means decision on the points raised, not mere rejection for non-appearance. Accordingly, dismissal without considering the memorandum of appeal was ultra vires and not in accordance with law. en-us Wed, 07 Mar 1951 00:00:00 +0530 Wed, 27 Feb 2013 11:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127141 An appellate authority under the Bihar Sales Tax Act, once it has fixed an admitted appeal for hearing, must determine the controversy on merits by confirming, reducing, enhancing or annulling the assessment or penalty. A dismissal for default at that stage is not a lawful disposal of the appeal, because the statutory scheme distinguishes summary rejection from adjudication after admission. The same construction was supported by the analogous income-tax provision, under which determination in appeal means decision on the points raised, not mere rejection for non-appearance. Accordingly, dismissal without considering the memorandum of appeal was ultra vires and not in accordance with law. Case-Laws VAT and Sales Tax Wed, 07 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127141