https://www.taxtmi.com/caselaws?id=127387 Rule 53(4) was construed as conferring a broad, unqualified right of appeal to the Board of Revenue against any order passed by the Commissioner under the Sales Tax Rules. Earlier appellate or revisional steps taken by the assessee did not extinguish that express statutory appeal. The Board's view that only revision lay, because one appeal had already been pursued, was inconsistent with the rule. The dismissal of the appeal as incompetent was therefore unsustainable, and the appeal had to be heard with the delay-condonation application considered on its merits. en-us Tue, 29 Dec 1953 00:00:00 +0530 Fri, 08 Mar 2013 12:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127387 Rule 53(4) was construed as conferring a broad, unqualified right of appeal to the Board of Revenue against any order passed by the Commissioner under the Sales Tax Rules. Earlier appellate or revisional steps taken by the assessee did not extinguish that express statutory appeal. The Board's view that only revision lay, because one appeal had already been pursued, was inconsistent with the rule. The dismissal of the appeal as incompetent was therefore unsustainable, and the appeal had to be heard with the delay-condonation application considered on its merits. Case-Laws VAT and Sales Tax Tue, 29 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127387