Ramaswami, J.

1. These cases are stated by the Board of Revenue under Sec.21 (3), Bihar Sales Tax Act.

2. The following question of law has team referred in both the statements:

"Whether in order dated 30-4-48 dismissing the appeal for default without deciding the question raised by the appellant in his memo, of appeal to the Commissioner is intra vires & in accordance with law."

3. On behalf of the assessee, Mr. S. N. Dutt sited Sec.20 of the Act which provides that within sixty days from the passing of an order of assessment, with or without penalty, under Sec.10, any dealer may, in the prescribed manner, appeal to the prescribed authority against such assessment or penalty for both. Under Sec.20(2) the appellate authority, in disposing of any appeal under Sub-section (1), may confirm, reduce, enhance or annul the assessment or penalty, if any, or both, "subject to such rules as have been prescribed." Reference was made to Rules 57, Bihar Sales Tax Rules, which is to the-following effect:

"Summary rejection of appeal.--If the memo, of appeal is not in Form XXIV or if all the requirements of the form are not duly complied with, the appeal may be summarily rejected after gi