1990 (9) TMI 312

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.... counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes appearing for the respondent. The petitioner herein filed an appeal before the Sales Tax Appellate Tribunal on July 21, 1987. It is stated that the authorised agent of the appellant had sent the vakalat by registered post on August 4, 1987, to the Sales Tax Appellate Tribunal and that it was received by t....

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....eved by that order, this revision petition is filed. It is submitted by the learned counsel for the petitioner that the authorised agent had sent the vakalat by registered post to the Sales Tax Appellate Tribunal on August 4, 1987, it was received by the Tribunal on August 10, 1987, and in such a case the Tribunal is not justified in dismissing the appeal for default without giving notice to th....

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.... In these circumstances, we are of the view that it will meet the ends of justice if the appeal is restored to file and disposed of in accordance with law after giving an opportunity of being heard to the authorised agent of the appellant. The authorised agent shall file a fresh vakalat on behalf of the appellant within three weeks from today. On the filing of the vakalat, the Sales Tax Appellate ....