1960 (11) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....delivered by CHANDRA REDDY, C.J.-The question posed by this revision case is whether section 12-A(6) of the Madras General Sales Tax Act is confined to orders passed on merits under section 12-A(4) of that Act and does not apply to appeals dismissed for default. The facts of this case lie within narrow bounds and may be stated as follows: Tax Appeal No. 388 of 1957 was dismissed for default on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-A (6) in so far as they are relevant for this inquiry. Section 12-A (4): "The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit." Section 12-A(6)(a): "The Appellate Tribunal may, on the application either of the dealer or of the Deputy Commissioner, review any order passed by it under sub-sectio....