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1981 (1) TMI 222 - HC - VAT and Sales Tax
Issues involved: Petitions to revise the common order of the Tamil Nadu Sales Tax Appellate Tribunal regarding belated appeals against orders of assessment.
Summary: The petitions were filed to challenge the common order of the Tamil Nadu Sales Tax Appellate Tribunal regarding belated appeals against orders of assessment. The petitioners filed appeals after a significant delay, claiming they were unaware of the sales tax liability until the Supreme Court judgment in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi[1978] 42 S.T.C. 386 (S.C.). The Appellate Assistant Commissioner refused to condone the delay, leading to further dismissal of the appeals. The petitioners argued that the delay should be excused due to their newfound knowledge of the tax liability. Legal Analysis: Under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959, appeals must be filed within thirty days of the order being served, with provision for condonation of delay if sufficient cause is shown. In this case, the petitioners failed to file appeals within the prescribed time after the assessment orders were issued, indicating a lack of intention to appeal. The subsequent filing of appeals post the Supreme Court judgment did not establish sufficient cause for the delay, as a court judgment cannot be used to excuse delays in filing appeals beyond the limitation period. Consequently, both the Appellate Assistant Commissioner and the Tribunal were justified in their decision to dismiss the appeals, as the petitioners failed to demonstrate a valid reason for the delay. Outcome: The tax revision cases were deemed to fail, and the petitions were ultimately dismissed by the Court.
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