https://www.taxtmi.com/caselaws?id=158531 The statutory scheme under the Haryana General Sales Tax Act, 1973 is explained as not limiting appeal and review remedies to the dealer alone. Provisions governing appeals, revision, review and refund use the broader expressions "person" and "any person", and the prescribed forms also contemplate an appellant or applicant beyond a dealer. On that reading, a surety or any other person from whom tax, penalty or interest is sought to be recovered is a person aggrieved and may maintain appellate and review proceedings. The plain meaning of the statute is preferred, and the remedy cannot be restricted by reading "dealer" into the text. en-us Thu, 06 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 15:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158531 The statutory scheme under the Haryana General Sales Tax Act, 1973 is explained as not limiting appeal and review remedies to the dealer alone. Provisions governing appeals, revision, review and refund use the broader expressions "person" and "any person", and the prescribed forms also contemplate an appellant or applicant beyond a dealer. On that reading, a surety or any other person from whom tax, penalty or interest is sought to be recovered is a person aggrieved and may maintain appellate and review proceedings. The plain meaning of the statute is preferred, and the remedy cannot be restricted by reading "dealer" into the text. Case-Laws VAT and Sales Tax Thu, 06 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158531