1970 (2) TMI 92 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petition in T.C.M.P. No. 21 of 1970, excusing the delay in filing an appeal under section 37 of the Madras General Sales Tax Act, 1959, by invoking section 5 of the Limitation Act, 1963, based on the principle established in Vidyacharan v. Khubchand. The court found sufficient cause for the delay and held that the appellant acted bona fide in pursuing the writ appeal before filing the appeal.