https://www.taxtmi.com/caselaws?id=159322 A Commercial Taxes Officer who had become the assessing authority after transfer of jurisdiction was competent to file second appeals under section 14(2) of the Rajasthan Sales Tax Act, 1954, where the Commissioner had directed the filing of those appeals. The statute authorised the Commissioner, or an officer authorised by him, to direct an appeal to the Tribunal, and it did not bar the officer who was the assessing authority at the time of filing from acting on that direction. The Tribunal's view that the appeals were not maintainable was therefore erroneous, and the second appeals were restored for decision on merits. en-us Wed, 27 Nov 1996 00:00:00 +0530 Wed, 20 Nov 2013 16:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159322 A Commercial Taxes Officer who had become the assessing authority after transfer of jurisdiction was competent to file second appeals under section 14(2) of the Rajasthan Sales Tax Act, 1954, where the Commissioner had directed the filing of those appeals. The statute authorised the Commissioner, or an officer authorised by him, to direct an appeal to the Tribunal, and it did not bar the officer who was the assessing authority at the time of filing from acting on that direction. The Tribunal's view that the appeals were not maintainable was therefore erroneous, and the second appeals were restored for decision on merits. Case-Laws VAT and Sales Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159322