1970 (3) TMI 127 - HC - VAT and Sales Tax

Summary

The Orissa High Court addressed questions regarding rejection of declaration forms and condonation of delay in filing appeals under the Orissa Sales Tax Act. The court ruled that rejection of declaration forms based on the timing of written purchase orders was not valid. Additionally, the court held that delay in filing appeals cannot be condoned without giving notice to the respondent, and the respondent can object to the condonation of delay during the appeal hearing. The court emphasized the importance of natural justice in such matters. The references were accepted without costs, and the reference fee was ordered to be refunded.