https://www.taxtmi.com/caselaws?id=149867 Section 23(3)(a) of the Orissa Sales Tax Act, 1947 and rule 52(1)(b) of the Orissa Sales Tax Rules, 1947 were read to permit a memorandum of appeal on behalf of the State Government to be signed and verified by the Commissioner of Sales Tax or another officer authorised by him. On that basis, the State Representative, being under the Commissioner's administrative control and duly notified, was treated as an authorised officer and the second appeals were held maintainable. The existence of reference applications was not an absolute bar to writ interference under Articles 226 and 227, because alternative remedy only affects discretion. The Tribunal's order was quashed and the appeals restored for expeditious decision. en-us Fri, 11 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 15:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149867 Section 23(3)(a) of the Orissa Sales Tax Act, 1947 and rule 52(1)(b) of the Orissa Sales Tax Rules, 1947 were read to permit a memorandum of appeal on behalf of the State Government to be signed and verified by the Commissioner of Sales Tax or another officer authorised by him. On that basis, the State Representative, being under the Commissioner's administrative control and duly notified, was treated as an authorised officer and the second appeals were held maintainable. The existence of reference applications was not an absolute bar to writ interference under Articles 226 and 227, because alternative remedy only affects discretion. The Tribunal's order was quashed and the appeals restored for expeditious decision. Case-Laws VAT and Sales Tax Fri, 11 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149867