SHASHI MANGLA Vs. COMMISSIONER SALES TAX DELHI

JUDGEMENT

(1.) CHALLENGE in the present writ petition is to the order passed by the Appellate Tribunal, Sales Tax, Delhi (in short, "the Tribunal") holding that a consolidated appeal filed by the appellant is not maintainable.

(2.) DISPUTE relates to the assessment year 1992-93.

(3.) WE shall first take up issues whether power of attorney holder could sign the memorandum of appeal and whether the appeal was in the prescribed format. Tribunal has referred to order 41, rule 1 of the Civil Procedure Code, 1908 (in short "the CPC") and held that every appeal has to be preferred in the form of a memorandum signed by the appellant or his pleader and presented to the court or to such officer as is appointed in that behalf. Reference was made to rule 3 of order 41 to indicate that where the memorandum of appeal is not drawn up in the manner prescribed, it may be rejected or be returned to the appellant for the purpose of being amended then and there. Referring to sub-section (4) of section 43 of the Act and rule 26 of the Delhi Sales Tax Rules, 1975 (in short, "the Rules"), it was held that the requirement was not fulfilled. Additionally, the appeal was not presented in the requisite format, i. e. , form ST-30.