https://www.taxtmi.com/caselaws?id=154455 An appeal presented by a person without a written authority or vakalatnama was held not to be improperly filed where the statutory scheme allowed presentation by the appellant, pleader, or agent, and also by registered post. The rules treated an agent as a person authorised in writing, but the memorandum was signed by the assessing authority and filed after consultation with the presenter. Any defect was regarded as curable through subsequent authorisation, and later Revenue Board practice supported that approach. The special appeal was therefore treated as properly presented, with the issue answered in favour of the department and against the assessee. en-us Tue, 29 Jan 1985 00:00:00 +0530 Wed, 21 Aug 2013 15:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154455 An appeal presented by a person without a written authority or vakalatnama was held not to be improperly filed where the statutory scheme allowed presentation by the appellant, pleader, or agent, and also by registered post. The rules treated an agent as a person authorised in writing, but the memorandum was signed by the assessing authority and filed after consultation with the presenter. Any defect was regarded as curable through subsequent authorisation, and later Revenue Board practice supported that approach. The special appeal was therefore treated as properly presented, with the issue answered in favour of the department and against the assessee. Case-Laws VAT and Sales Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154455