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Judgment
P. Venkatarama Reddi, J.—Against the order dated July 29, 1991 passed by the Sales Tax Appellate Tribunal, dismissing the petitioner''s appeal for default in appearance, the present T.R.C. is filed.
The question raised in the T.R.C. relates to the merits of the appeal. When the Tribunal itself has not decided the question of law, it is not open to the petitioner to prefer a T.R.C. canvassing the correctness of the assessment made. The proper course for the petitioner would have been to file an application to set aside the order of dismissal for default by invoking the proviso to Sub-section (5-A) of Section 21 of the Andhra Pradesh General Sales Tax Act, 1957. The petitioner has not done so. Instead, he filed this T.R.C. straightaway. Even now, it is open to the petitioner to file an application under the said provision.
In view of the fact that the petitioner has been pursuing a wrong remedy and there is a substantial point to argue in the appeal, we consider it just and proper to give an opportunity to the petitioner to file an application for setting aside the order of dismissal. If such an application is filed within three weeks from today and the Tribunal is satisfied with the reasons for the absence on the crucial day, it shall pass an order setting aside the dismissal and restore the appeal to file notwithstanding the delay that had occurred in filing the said application.
The T.R.C. is dismissed subject to the above observations. No costs.