https://www.taxtmi.com/caselaws?id=160247 Tribunal Regulations were confined to readmission of an appeal and condonation of delay in relation to that appeal; they did not extend to restoration of a miscellaneous petition, or to a further petition seeking restoration of earlier restoration petitions. The note states that restoration proceedings are limited to explaining absence and do not reopen the merits, so no inherent power could enlarge the express procedural scheme. Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also unavailable because it applies only to a mistake apparent on the face of the record, and could not be used to create a power of restoration where none existed. en-us Tue, 09 Mar 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160247 Tribunal Regulations were confined to readmission of an appeal and condonation of delay in relation to that appeal; they did not extend to restoration of a miscellaneous petition, or to a further petition seeking restoration of earlier restoration petitions. The note states that restoration proceedings are limited to explaining absence and do not reopen the merits, so no inherent power could enlarge the express procedural scheme. Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also unavailable because it applies only to a mistake apparent on the face of the record, and could not be used to create a power of restoration where none existed. Case-Laws VAT and Sales Tax Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160247