1953 (12) TMI 18

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....of the Board of Revenue dated the 8th August, 1953, refusing to entertain the petitioner's appeal on the ground that no such appeal lay. 2.. In order to appreciate the question for determination in this application it is necessary to state the following facts: -The petitioner owns a concern which manufactures udbattis. The Sales Tax Officer, Sagar, started assessment proceedings being Assessmen....

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....ich was also dismissed on the 4th February, 1953. It is not necessary to consider the grounds of those orders. Against the orders of the Sales Tax Commissioner aforesaid the peti- tioner preferred an appeal to the Board of Revenue being Revenue Appeal No. 31/XXXIII-7 of 1953. That appeal was dismissed by the Board of Revenue on the 8th August, 1953, on the ground that the appeal was not competent.....

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....y been one appeal against the order of assessment further proceedings could only be taken by way of revision. Apparently, he has lost sight of rule 53(4), which has given a right of appeal against any order passed by the Commissioner to the Board of Revenue. In our opinion, therefore, the view taken by the Board is against the rules framed by the Government, The summary rejection of the appeal on ....