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Section 46 Appellate Tribunal Finance Act (III of 2006), Assistant Collector to appeal before amending Article 46 of the Constitution amid Section 46 of the Sales Tax Act 1990, the amendment was made by the Finance Act 2006. Subsection (1) of the Sales Tax Act 1990 section (1) of the Sales Tax Department \, not less than the Additional Additional Collector's rank, was changed by a sales tax officer itu and had to be decided. Who at the time was competent to file an appeal on behalf of the Sales Tax Department or in the absence of any authorized or general delegation of assistant powers granting authority to file appeals in the absence of the Assistant Collector, who remained safe Will Assuming that the Assistant Collector was not authorized to file appeals before the Appellate Tribunal Assistant Collector at the time of the relevant Appellant, he was not eligible to file an appeal on his behalf. The appeal of the Sales Tax Department was not enforceable under the provisions of Section 46 of the Sales Tax Act 1990 as it is based on relevant lines. \ R \ n female advocates from Dir lawyer