1986 (10) TMI 320

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....e Revenue. The same assessee is the respondent in all these revisions. The respondent-assessee was provisionally assessed under the Kerala General Sales Tax Act, 1963, for the months of May, June and July, 1984. In the appeals filed by the assessee, the assessments were confirmed. In the second appeals filed by the assessee, the Revenue took up the plea that the appeals were incompetent. The asses....

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....nd in this case such an authorisation exists. The Tribunal also adverted to the fact that the very same person who filed the second appeals had filed the appeals before the first appellate authority and the State did not take up any objection regarding the non-maintainability of the first appeals. On these grounds, the plea of the Revenue that the appeals are not maintainable was found against. Th....