ANSHUMAN SINGH, J.

( 1 ) THIS revision has been preferred by the Commissioner of Sales Tax, U. P. , against the judgment dated 29th September, 1984, passed by the Sales Tax Tribunal, U. P. , Allahabad Bench, allahabad, relating to assessment year 1975-76 in respect of an order passed under Section 13-A of the U. P. Sales Tax Act (hereinafter referred to as the Act ).

( 2 ) IT appears that an appeal was filed by the Commissioner of Sales Tax against the judgment dated 13th January, 1982, passed by the first appellate authority before the Tribunal which dismissed the same by the impugned order on the ground that there was non-compliance of Rule 66 (5) of the Rules framed under the Act.

( 3 ) I have heard the learned standing counsel appearing for the department and the assessee is not represented through any counsel. Rule 66 (6) provides that "the memorandum of appeal under section 10 shall be accompanied with a certified copy of the order appealed against and three true copies each thereof". The original copy of the memorandum and the certified copy of the order aforesaid shall be retained by the Tribunal and one copy each thereof shall be served on the assessing authority and the S

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