1946 (4) TMI 15 - HC - VAT and Sales Tax

Summary

The High Court of Bihar allowed the appeal filed beyond the 60-day limit under the Bihar Sales Tax Act due to the petitioner's illness and the provision's shortcomings in notifying assessment orders. The first appellate authority was directed to hear and decide the appeal on its merits according to the law. (Case citation: 1946 (4) TMI 15 - Bihar High Court)