ORDER: MR. JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI.--(1). Learned counsel for the respondent has contended that the appeal was filed by unauthorized person and consequently it is not maintainable.
2. A perusal of file shows that this appeal under section 47 of the Sales Tax Act, 1990 was filed on 10- 5-2004 in the name of Collector of Customs, Sales Tax and Central Excise, Hyderabad but under the signature of one Mr. M.R.K. Warsi, Office Superintendent (Law).
3. The appellant subsequently realized that the appeal could be filed by Collector only and none else and, therefore, they submitted an application seeking permission to get the memo. of appeal signed by the Collector vide order, dated 12-4-2005 the application was allowed subject to all just exceptions and without prejudice to the rights of the opposite party. Subsequently the Hon'ble Supreme Court has decided in the case of Directorate General Intelligence and Investigation v.
Messrs Al-Faiz Industries (PTCL 2008 CL. 337) that the appeal could be filed by the Collector only and none else. It has been further held that even if the memo. of appeal is signed subsequently by the Collector after expiry of limitation period, the appeal would still be not maintainable in law.
4. Respectfully following the law laid down by the Hon'ble Supreme Court in the judgment cited above, it is held that the appeal is not maintainable and consequently the appeal stands dismissed.