1979 (2) TMI 190 - HC - VAT and Sales Tax

Summary

Issues:
1. Delay in filing appeals before the Deputy Commissioner.
2. Tribunal's decision to set aside the Deputy Commissioner's orders and remand the matter for fresh disposal.

Analysis:
1. The judgment addressed the issue of delay in filing appeals before the Deputy Commissioner. The Deputy Commissioner dismissed the appeals as being out of time, citing the requirement under section 34(1) of the Act to file appeals within thirty days from the date of service of the order. The Deputy Commissioner observed that sufficient cause to excuse the delay was not shown by the appellants. The Deputy Commissioner emphasized the need for proper explanation for each day of delay and criticized the lack of a detailed affidavit explaining the reasons for the delay. The Deputy Commissioner concluded that the appellants did not demonstrate sufficient cause for the delay and dismissed the appeals.

2. The matter was further appealed to the Sales Tax Appellate Tribunal. The Tribunal acknowledged the Deputy Commissioner's order but decided to set it aside to allow the appellants to file additional affidavits explaining the delay. The Tribunal's decision was criticized as being illegal and unwarranted. The High Court pointed out that the Tribunal should have followed the proper procedure of receiving fresh evidence under regulation 48 of the Appellate Tribunal Regulations if necessary, instead of setting aside the Deputy Commissioner's order without proper grounds. The High Court referred to a previous case to emphasize that the Tribunal's action was not justified in law. Consequently, the High Court allowed the tax revision cases and remitted the appeals back to the Appellate Tribunal for fresh disposal in accordance with the law and the observations made in the judgment.

Overall, the judgment highlighted the importance of complying with statutory timelines for filing appeals and criticized the Tribunal for its improper handling of the situation. The High Court's decision aimed to ensure that the appeals were dealt with in accordance with the law and proper procedures, emphasizing the need for a valid justification for any delays in the legal process.