1986 (3) TMI 317

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.... Counsel of the Sales Tax Department, he was asked to accept notice of this revision. Learned counsel for the petitioner has supplied the copy of memo of revision to Mr. K.C. Bhandari. After ascertaining the views of the learned counsel appearing for the parties we consider it proper to dispose of this revision finally.   Facts leading to this revision petition under section 15 of the R....

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....nder appeal was filed. The appeal was admitted by the Deputy Commissioner (Appeals). It was registered as Appeal No. 28-Ra-Nagaur/81-82. Upto the time of the registration of the appeal, no objection was raised that it was not accompanied by the certified copy of the assessment order appealed against. It appears that on November 16, 1981 it was ordered that it may be fixed for hearing on December 1....

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....he ground that the view taken by the Deputy Commissioner (Appeals) is correct on the question that the dealer-petitioner, at the time of preferring the appeal, has not complied with rule 33 of the Rules inasmuch as the memo of appeal was not accompanied by a certified copy of the assessment order appealed against and instead its photostat copy was filed. We are concerned with the correctness of....

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.... Having regard to the aforesaid facts and keeping in view of the provisions of rule 33 of the Rules, we are of opinion that the Single Member of the Sales Tax Tribunal should not have dismissed the appeal on the ground, on which he did as, the photostat copy of the original order received by the petitioner from the Assistant Commercial Taxes Officer, Merta City, was filed with the memo of appeal. ....