1998 (4) TMI 138

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....vant authorisation and note sheet order, we are of the view that the Collector simply authorised the Superintendent to file an appeal without applying her mind. She should have indicated whether order passed by the authorities below is legal or otherwise. In the absence of such averment as envisaged in Section 35B(2) of CESA and since the authorisation is neither legal nor proper, the appeal is di....