Section 5(1) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(1)The [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] may either admit the appeal or, after calling for the record and giving the appellant an opportunity to be heard, may summarily reject it :Provided that the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] shall not be bound to call for the record where the appeal is time-barred or does not lie.
