1998 (1) TMI 204

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.... the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - On 25-7-1997 the Bench observed that authorisation issued by the Collector is not in proper form inasmuch as it was defective. However, chance was given to the department to enable to produce the notesheet indicating application of mind by the Collector and indicating reasons for directing filing of appeal. 2. Shri Madan....

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....rities below is not legal and proper. Before filing such appeal the authorisation does not indicate application of such mind. The notesheet placed before us also do not indicate whether the Collector has applied his mind before giving an authorisation. Notesheet order indicate that office has put a note before him stating that grounds of appeal and authorisations are put up for approval and signat....