https://www.taxtmi.com/caselaws?id=128808 Rule 68(5) of the U.P. Sales Tax Rules was incompatible with section 9 of the U.P. Sales Tax Act because the appellate authority's statutory powers required a merits-based determination of the assessment, not dismissal for default. The appellate power to confirm, reduce, enhance, annul or set aside an assessment necessarily presupposed application of mind to the appeal, and the rule-making power under section 24 could not enlarge that jurisdiction by creating an additional mode of disposal. On that reasoning, dismissal of appeals for default was invalid and the appeals were to be decided on merits. en-us Mon, 02 Sep 1963 00:00:00 +0530 Thu, 11 Apr 2013 15:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128808 Rule 68(5) of the U.P. Sales Tax Rules was incompatible with section 9 of the U.P. Sales Tax Act because the appellate authority's statutory powers required a merits-based determination of the assessment, not dismissal for default. The appellate power to confirm, reduce, enhance, annul or set aside an assessment necessarily presupposed application of mind to the appeal, and the rule-making power under section 24 could not enlarge that jurisdiction by creating an additional mode of disposal. On that reasoning, dismissal of appeals for default was invalid and the appeals were to be decided on merits. Case-Laws VAT and Sales Tax Mon, 02 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128808