https://www.taxtmi.com/caselaws?id=160977 Regulation 37 of the Kerala Sales Tax Appellate Tribunal Regulations, 1966 was held consistent with section 53 of the Kerala General Sales Tax Act, 1963 because it merely regulated the Tribunal's existing civil-court powers by permitting commission for examination or interrogation, and did not conflict with the parent Act. However, the handwriting expert's opinion was rejected because specimen signatures taken in 2001 were used to test a disputed signature from 1987, which was found to be an unfair comparison method. The report and consequential proceedings were quashed, and the matter was remitted for fresh consideration using contemporaneous admitted signatures and other permissible material. en-us Fri, 02 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160977 Regulation 37 of the Kerala Sales Tax Appellate Tribunal Regulations, 1966 was held consistent with section 53 of the Kerala General Sales Tax Act, 1963 because it merely regulated the Tribunal's existing civil-court powers by permitting commission for examination or interrogation, and did not conflict with the parent Act. However, the handwriting expert's opinion was rejected because specimen signatures taken in 2001 were used to test a disputed signature from 1987, which was found to be an unfair comparison method. The report and consequential proceedings were quashed, and the matter was remitted for fresh consideration using contemporaneous admitted signatures and other permissible material. Case-Laws VAT and Sales Tax Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160977