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    <title>1999 (2) TMI 642 - ORISSA HIGH COURT</title>
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    <description>An officer authorised by the Commissioner of Sales Tax could validly sign, verify and file a memorandum of appeal on behalf of the State Government before the Sales Tax Tribunal. The governing rule was read with the Commissioner&#039;s power of delegation and the appeal scheme, and the phrase &quot;such other officer&quot; was treated as broad enough to include officers under the Commissioner&#039;s administrative control, not only taxing authorities. As the record contained an office order authorising the concerned officer to sign, verify and file appeals and related proceedings, the appeal memorandum was held competent and the challenge to the Tribunal&#039;s order failed.</description>
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    <pubDate>Thu, 11 Feb 1999 00:00:00 +0530</pubDate>
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      <title>1999 (2) TMI 642 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159838</link>
      <description>An officer authorised by the Commissioner of Sales Tax could validly sign, verify and file a memorandum of appeal on behalf of the State Government before the Sales Tax Tribunal. The governing rule was read with the Commissioner&#039;s power of delegation and the appeal scheme, and the phrase &quot;such other officer&quot; was treated as broad enough to include officers under the Commissioner&#039;s administrative control, not only taxing authorities. As the record contained an office order authorising the concerned officer to sign, verify and file appeals and related proceedings, the appeal memorandum was held competent and the challenge to the Tribunal&#039;s order failed.</description>
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