https://www.taxtmi.com/caselaws?id=161367 Rules permitting an appeal memorandum to be signed by the appellant or an authorised agent allow a power-of-attorney holder to sign validly, and a regulation cannot override that procedural permission; the objection based on form and signature therefore fails. Where a consolidated order concerns liabilities arising under two distinct taxing statutes, separate appeals are required for each enactment, and a single composite appeal is not maintainable. The discussion distinguishes appeals governed by different statutes from cases involving one order across different assessment years, and confirms that maintainability depends on the statutory source of the liability. en-us Tue, 29 May 2001 00:00:00 +0530 Thu, 16 Jan 2014 15:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161367 Rules permitting an appeal memorandum to be signed by the appellant or an authorised agent allow a power-of-attorney holder to sign validly, and a regulation cannot override that procedural permission; the objection based on form and signature therefore fails. Where a consolidated order concerns liabilities arising under two distinct taxing statutes, separate appeals are required for each enactment, and a single composite appeal is not maintainable. The discussion distinguishes appeals governed by different statutes from cases involving one order across different assessment years, and confirms that maintainability depends on the statutory source of the liability. Case-Laws VAT and Sales Tax Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161367