The judgment of the Court was delivered by

A. LAKSHMANA RAO, J. - Heard the learned counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes appearing for the respondent.

The petitioner herein filed an appeal before the Sales Tax Appellate Tribunal on July 21, 1987. It is stated that the authorised agent of the appellant had sent the vakalat by registered post on August 4, 1987, to the Sales Tax Appellate Tribunal and that it was received by the Tribunal on August 10, 1987. The learned counsel has produced the postal acknowledgment showing that the registered letter containing the vakalat was received by the Sales Tax Appellate Tribunal on August 10, 1987. However, the appeal was posted for hearing on October 25, 1988 and notice was served on the party on October 21, 1988. As neither the appellant nor the authorised agent appeared on that day, the appeal was dismissed for default on October 25, 1988. Having come to know of the dismissal of the appeal for default, it is stated that the authorised agent had filed T.M.P. No. 51 of 1989 on January 9, 1989, seeking restoration of the appeal. That petition was dismissed on June 7, 1989, on the gr