https://www.taxtmi.com/caselaws?id=127903 An appeal rule requiring the memorandum to be accompanied by the prescribed fee was treated as mandatory, so non-payment justified summary rejection of the appeal. The appellate-fee rule was also treated as valid: the delegated power was held sufficient to fix appellate fees, the levy was not shown to have become a tax, and the later Court-fees amendment did not impliedly repeal the rule. The Assistant Commissioner of Taxes was recognised as the prescribed appellate authority under the Act and rules, and therefore competent to hear appeals from assessment or penalty orders. en-us Mon, 02 Feb 1959 00:00:00 +0530 Fri, 22 Mar 2013 16:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127903 An appeal rule requiring the memorandum to be accompanied by the prescribed fee was treated as mandatory, so non-payment justified summary rejection of the appeal. The appellate-fee rule was also treated as valid: the delegated power was held sufficient to fix appellate fees, the levy was not shown to have become a tax, and the later Court-fees amendment did not impliedly repeal the rule. The Assistant Commissioner of Taxes was recognised as the prescribed appellate authority under the Act and rules, and therefore competent to hear appeals from assessment or penalty orders. Case-Laws VAT and Sales Tax Mon, 02 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127903