https://www.taxtmi.com/caselaws?id=153239 Rule 59 of the Madhya Pradesh General Sales Tax Rules, 1959 was treated as a valid procedural provision because section 38(5) of the Act gave the appellate authority broad power to dispose of appeals and pass appropriate orders, subject to prescribed procedure. The rule was upheld as intra vires since it regulates hearing, allows dismissal for non-appearance, and permits restoration or re-hearing on sufficient cause. The availability of a restoration mechanism was considered consistent with the statutory scheme and the further remedy available under the Act. en-us Tue, 13 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 17:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153239 Rule 59 of the Madhya Pradesh General Sales Tax Rules, 1959 was treated as a valid procedural provision because section 38(5) of the Act gave the appellate authority broad power to dispose of appeals and pass appropriate orders, subject to prescribed procedure. The rule was upheld as intra vires since it regulates hearing, allows dismissal for non-appearance, and permits restoration or re-hearing on sufficient cause. The availability of a restoration mechanism was considered consistent with the statutory scheme and the further remedy available under the Act. Case-Laws VAT and Sales Tax Tue, 13 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153239