https://www.taxtmi.com/caselaws?id=139047 Section 22(4) of the Mysore Sales Tax Act, 1957 was read as requiring the Appellate Tribunal to decide the appeal on merits after giving both parties a reasonable opportunity of being heard. The term "thereon" was treated as limiting the Tribunal to the subject-matter of the appeal, so dismissal for default of appearance was held inconsistent with the statutory mandate. Regulation 8(2) of the Appellate Tribunal Regulations, 1957 was therefore invalid to the extent it authorised dismissal for default, and the related restoration provision was affected correspondingly. The appeal dismissal was quashed and the matter directed to be heard and disposed of according to law. en-us Mon, 02 Nov 1964 00:00:00 +0530 Wed, 17 Apr 2013 17:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139047 Section 22(4) of the Mysore Sales Tax Act, 1957 was read as requiring the Appellate Tribunal to decide the appeal on merits after giving both parties a reasonable opportunity of being heard. The term "thereon" was treated as limiting the Tribunal to the subject-matter of the appeal, so dismissal for default of appearance was held inconsistent with the statutory mandate. Regulation 8(2) of the Appellate Tribunal Regulations, 1957 was therefore invalid to the extent it authorised dismissal for default, and the related restoration provision was affected correspondingly. The appeal dismissal was quashed and the matter directed to be heard and disposed of according to law. Case-Laws VAT and Sales Tax Mon, 02 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139047