1999 (2) TMI 642

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....s made to rule 52(1)(b) of the Orissa Sales Tax Rules, 1947 (in short, "the Rules"). Same reads as follows: "52. Second appeal under sub-section (3) of section 23.-(1)(a)....... (b) A memorandum of appeal or a memorandum of cross-objections to be filed before the Sales Tax Tribunal for and on behalf of the State Government shall be signed and verified by the Commissioner of Sales Tax or such other officer who may be authorised in this behalf by the Commissioner of Sales Tax." According to learned counsel for the petitioner, it could only be signed by an officer of the Finance Department. Reliance is placed on a decision of this Court in State of Orissa v. Industry and Commerce Enterprisers (P.) Ltd. [1971] 28 STC 665. Dispute in th....

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.... the Commissioner may, by order in writing, delegate any of his powers and duties under this Act or the Rules made thereunder to any person appointed under section 3 to assist him."   "Section 23: Appeals and revisions.-(1) and (2).................. (3) (a) Any dealer, or as the case may be, the State Government, dissatisfied with an appellate order made under sub-section (2) may within sixty days from the date of receipt of such order prefer an appeal in the prescribed manner to the Tribunal against such order: Provided that an appeal under this clause may be admitted after the aforesaid period of limitation, if the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal within such period.....