https://www.taxtmi.com/caselaws?id=127462 An application under section 25(2) of the Bihar Sales Tax Act, 1947 was held incompetent when filed in the name of the State of Bihar rather than the Commissioner of Sales Tax. The right to approach the High Court under that provision was confined to the same applicant who could validly move the Board under section 25(1), namely the dealer or the Commissioner, and the State was not a permitted applicant. Substitution of the Commissioner was refused because the error was not treated as a mere misdescription and the prescribed period for moving the court had already expired, so the application was not maintainable. en-us Fri, 26 Aug 1955 00:00:00 +0530 Mon, 11 Mar 2013 10:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127462 An application under section 25(2) of the Bihar Sales Tax Act, 1947 was held incompetent when filed in the name of the State of Bihar rather than the Commissioner of Sales Tax. The right to approach the High Court under that provision was confined to the same applicant who could validly move the Board under section 25(1), namely the dealer or the Commissioner, and the State was not a permitted applicant. Substitution of the Commissioner was refused because the error was not treated as a mere misdescription and the prescribed period for moving the court had already expired, so the application was not maintainable. Case-Laws VAT and Sales Tax Fri, 26 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127462