1972 (7) TMI 97 - HC - VAT and Sales Tax

Summary

Issues:
1. Refusal to set aside an ex parte assessment by the Sales Tax Officer.
2. Dismissal of the application for condonation of delay in filing an appeal by the Judge (Appeals).

Detailed Analysis:
1. The petitioner's ex parte assessment was made, and an application under section 30 of the Act was filed to set it aside. The Sales Tax Officer refused, citing limitation and non-appearance by the assessee. The assessee then filed a revision before the judge (Revisions), realizing later that it was appealable. An appeal was filed, seeking condonation of the delay under section 5 of the Limitation Act. The Judge (Appeals) dismissed the application, emphasizing the mention of section 30 in the order and faulting the assessee for not disclosing revision particulars. The petitioner challenged both orders in a writ petition.

2. The High Court noted that section 5 of the Limitation Act allows for condonation of delay if a sufficient cause is shown, including a bonafide mistake due to mistaken legal advice. Citing legal precedent, the Court emphasized that a mistaken legal advice can be a valid reason for delay. The Judge (Appeals) failed to consider this aspect and solely relied on the order mentioning section 30. The Court found the dismissal unsound as the department did not factually contest the delay condonation application. Additionally, faulting the assessee for not providing specific revision details was deemed technical, as the Judge could have easily verified the information. The Court found the appellate order unsustainable as the filing of the revision was not disputed, directing a fresh hearing of the appeal.

In conclusion, the High Court allowed the writ petition, quashing the Judge (Appeals) order and instructing a fresh hearing of the appeal. Emphasizing expeditious disposal, the Court granted costs to the petitioner.