1967 (1) TMI 35

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....is: "Whether the Board was justified in refusing to entertain the revision on the ground that the application was not signed by the minor assessee or his guardian but only by the Mukhtaram appointed by the guardian?" The material facts lie within a narrow compass and are these : The assessee was a minor and his father, Ram Lal, was his guardian. The latter executed a Mukhtarnama in favour of Girja Shanker and that Mukhtarnama gave very wide powers to the Mukhtar including the power to sign the memo of appeal and applications. Against the assessment order for the relevant assessment year Girja Shanker as Mukhtaram filed an appeal to the Collector-in-charge under section 16 of the Act. The appeal was dismissed on the ground that the mem....

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....tion of the Revision Board. There may be something to be said for the proposition that an appeal has to be signed and verified by the assessee himself, because of the provisions of section 21(4) read with rule 25 of the Agricultural Income-tax Rules (hereinafter referred to as the Rules). Section 21(4) runs : "Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner." Rule 25 reads : "(1) An appeal under section 2 to the Commissioner or Additional Commissioner may be filed within 35 days of the order appealed against and shall be in the case of an order under section 6 in form A. I. T. 6 .... and the same shall be verified in the manner indicated therein . . ." (2)(....

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....h the provisions for revision it becomes clear that even assuming that the memo of appeal must be signed and verified by the assessee there is no such requirement for a revision. Section 22 reads : "The Revision Board may, on their own motion or on an application, call for the record of any proceeding under this Act pending before or decided by any authority subordinate to the Revision Board and after such enquiry as they deem necessary, may pass such orders as they think fit . . ." There is no A. I. T. form provided for an application for revision, nor is there any rule requiring it to be in a prescribed form. This is obviously for the reason that the Board can exercise its revisional power even suo motu. There can therefore be no qu....