The judgment of the Court was delivered by

DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee :

"Whether, the Tribunal was justified in law in holding that there is no question of giving any reasonable opportunity for the amendment of the memorandum of appeal by furnishing the grounds of appeal as envisaged under rule 60(1) read with rule 58 of the Bombay Sales Tax Rules, 1959, as a memorandum of appeal not containing any grounds of appeal filed under section 55 of the Bombay Sales Tax Act, 1959, is not an appeal in the eye of law ?"

2. As is obvious from the above question, the sole controversy in this case pertains to the right of the assessee to amend the memorandum of appeal by furnishing the grounds of appeal and/or the right of the appellate authority to summarily reject an appeal under rule 60(1) of the Bombay Sales Tax Rules, 1959 ("the Rules"), for the failure of the appellant to set out the grounds of appeal in the memorandum of appeal filed under section 55 of the Act. The facts giving