1976 (12) TMI 68

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....or 14th July, 1976 but on the request of the dealer the same were adjourned for 25 August, 1976. Shortage. Niranjan Lal Vohra, Proprietor of M/s. Safina Restaurant took notice of the adjourned date and signed on the order sheet accordingly. None on behalf of the appellant, however, appeared on 25th August, 1976 as a result of which the appeals were dismissed for default of the appellant. On 27th A....

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....dustan Metal Works, Hathras vs. The Sales Tax Officer, Hathras(4). 2. All these above mentioned four cases were considered by a Full Bench of the Madras High Court in the case of Kamadhenu Metal Rolling Mills (P) Limited, vs. The State of Tamil Nadu(5) where in it was held that the Sales Tax Tribunal under the Madras General Sales Tax Act, 1959 had the power to dismiss the appeal for default of....

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....um containing grounds of appeal. But that does not necessarily imply that such memorandum can only be dismissed or allowed on its merits. Two classes of orders are contemplated by the sub-section which may be the subject of appeals (1) an order of assessment and (2) any other order. In the case of the former, the disposal may take any one of the three forms clause (a) of sub-s. (3). The first two ....

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....o see what other orders on merits of the appeals can be brought under the last sub-clause on the ground that they will be outside the purview of the first two sub-clause. The phraseology used by sub-clause (iii) is so wide, as it seems to us, to include orders which are not on merits of the appeal, as for instance, dismissal for default. It is significant in this connection to note that sub-clause....