https://www.taxtmi.com/caselaws?id=164461 A taxing statute that confers only limited civil court powers on the appellate authority, revisional authority and Tribunal does not thereby authorise those bodies to dispense with court fee or entertain an indigent appeal under Order XXXIII or Order XLIV of the Code of Civil Procedure, 1908. Section 53 was treated as confined to summoning and enforcing attendance, examining persons on oath or affirmation, and compelling production of documents. The Kerala HC distinguished Motor Accidents Claims Tribunal cases as arising in a materially different adjudicatory context. The result is that, unless the sales tax statute expressly provides otherwise, the Tribunal cannot permit an appeal without payment of court fee. en-us Thu, 05 Nov 2009 00:00:00 +0530 Thu, 24 Apr 2014 16:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164461 A taxing statute that confers only limited civil court powers on the appellate authority, revisional authority and Tribunal does not thereby authorise those bodies to dispense with court fee or entertain an indigent appeal under Order XXXIII or Order XLIV of the Code of Civil Procedure, 1908. Section 53 was treated as confined to summoning and enforcing attendance, examining persons on oath or affirmation, and compelling production of documents. The Kerala HC distinguished Motor Accidents Claims Tribunal cases as arising in a materially different adjudicatory context. The result is that, unless the sales tax statute expressly provides otherwise, the Tribunal cannot permit an appeal without payment of court fee. Case-Laws VAT and Sales Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164461