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    <title>1991 (7) TMI 364 - KERALA HIGH COURT</title>
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    <description>The Court dismissed the revision petition, ruling that the Appellate Tribunal lacked jurisdiction to entertain the appeal after it was dismissed by the first appellate authority for non-payment of admitted tax. The Court emphasized that the dismissal of an appeal for not being entertainable is appealable, but the Tribunal cannot revive and entertain the appeal without specific statutory provisions permitting such action.</description>
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    <pubDate>Thu, 18 Jul 1991 00:00:00 +0530</pubDate>
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      <title>1991 (7) TMI 364 - KERALA HIGH COURT</title>
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      <description>The Court dismissed the revision petition, ruling that the Appellate Tribunal lacked jurisdiction to entertain the appeal after it was dismissed by the first appellate authority for non-payment of admitted tax. The Court emphasized that the dismissal of an appeal for not being entertainable is appealable, but the Tribunal cannot revive and entertain the appeal without specific statutory provisions permitting such action.</description>
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      <pubDate>Thu, 18 Jul 1991 00:00:00 +0530</pubDate>
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