https://www.taxtmi.com/caselaws?id=148607 A statutory right of second appeal under the Central Provinces and Berar Sales Tax Act, 1947 is not cut down by dismissal of the first appeal for default unless the statute expressly says so. Rule 58-A provides a separate remedy for readmission after non-appearance, but it does not limit the second appellate forum's jurisdiction. The appellate authority may therefore examine both the propriety of the default dismissal and the merits of the assessment, so the assessee is not placed in a worse position merely because the first appeal was dismissed for non-appearance. en-us Sun, 17 Mar 1996 00:00:00 +0530 Tue, 30 Apr 2013 18:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148607 A statutory right of second appeal under the Central Provinces and Berar Sales Tax Act, 1947 is not cut down by dismissal of the first appeal for default unless the statute expressly says so. Rule 58-A provides a separate remedy for readmission after non-appearance, but it does not limit the second appellate forum's jurisdiction. The appellate authority may therefore examine both the propriety of the default dismissal and the merits of the assessment, so the assessee is not placed in a worse position merely because the first appeal was dismissed for non-appearance. Case-Laws VAT and Sales Tax Sun, 17 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148607