Section 16 in Bihar Commercial Taxes Tribunal Regulation, 1979
16. Preliminary examination.
(1)The Secretary shall, on receipt of an application, examine the same to find out-(a)whether it conforms to the provisions of the Ordinance and the rules under which the application has been filed as well as to these regulations;(b)whether the person presenting the same has authority to do so; and(c)whether it is, otherwise, in order.The Secretary shall note the result of his examination on the order-sheet of the record of the case and put up the same to the Tribunal for necessary orders.(2)If the Tribunal finds that the application for revision does not conform to the requirements of the ordinance and rules under which it has been filed or these regulations, it may call upon the applicant by a notice to remedy the defect or defects with reasonable date to be specified in the notice. The Tribunal may for good and sufficient cause extend the date.(3)On the day fixed, the Tribunal shall, after hearing the applicant or his agent, if present, pass order directing either entertainment of the application for revision or its rejection. Where the application is rejected, the Tribunal shall record its reasons for doing so.
