The filing of an appeal without the authority of the appellate authority to pass the R7 was Assistant Commissioner Commissioner, because despite the fact that the appellate authority had passed the certification order, the collector's order was integrated into the commissioner's integration with Commissioner R7. Was filed without enforcement. In the absence of such a request, the Tribunal was not obliged to impose the Commissioner in the absence of such a request if it was inconvenient and rightly requested by the Tribunal.
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