https://www.taxtmi.com/caselaws?id=189632 Where the Bombay Sales Tax Act, 1959 and the applicable rules permit an assessee to act through an authorised legal practitioner or other recognised agent, a reference application signed and filed by that authorised agent is valid even if the assessee did not sign personally. The provision requiring an application in writing by the person affected was read with the representation rules and tribunal regulations, which allowed filing through an appointed agent. Any absence of the assessee's signature was treated as a technical defect capable of being cured and not a ground to reject the reference at the threshold. en-us Tue, 24 Mar 2015 00:00:00 +0530 Mon, 16 Jan 2017 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189632 Where the Bombay Sales Tax Act, 1959 and the applicable rules permit an assessee to act through an authorised legal practitioner or other recognised agent, a reference application signed and filed by that authorised agent is valid even if the assessee did not sign personally. The provision requiring an application in writing by the person affected was read with the representation rules and tribunal regulations, which allowed filing through an appointed agent. Any absence of the assessee's signature was treated as a technical defect capable of being cured and not a ground to reject the reference at the threshold. Case-Laws VAT and Sales Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189632