https://www.taxtmi.com/caselaws?id=150003 A Tribunal regulation framed under the Madras General Sales Tax Act may validly permit dismissal of an appeal for non-prosecution or default of appearance if it is consistent with the parent Act and regulates procedure. The phrase "in disposing of an appeal" was read in its ordinary sense and not confined to disposal on the merits alone. The power to dismiss for default was described as one to be exercised carefully and sparingly. On the facts, the dismissals were unjustified because one matter was part-heard with adequate cause for adjournment and the others should not have been dismissed ex parte, so the matters were remitted for fresh hearing. en-us Fri, 14 Aug 1970 00:00:00 +0530 Tue, 07 May 2013 16:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150003 A Tribunal regulation framed under the Madras General Sales Tax Act may validly permit dismissal of an appeal for non-prosecution or default of appearance if it is consistent with the parent Act and regulates procedure. The phrase "in disposing of an appeal" was read in its ordinary sense and not confined to disposal on the merits alone. The power to dismiss for default was described as one to be exercised carefully and sparingly. On the facts, the dismissals were unjustified because one matter was part-heard with adequate cause for adjournment and the others should not have been dismissed ex parte, so the matters were remitted for fresh hearing. Case-Laws VAT and Sales Tax Fri, 14 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150003