1983 (8) TMI 245 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax case where the petitioner sought condonation of a 120-day delay in filing an appeal before the Tribunal. The Tribunal's discretionary decision not to excuse the delay was upheld as no question of law arose from it. The petitioner's medical certificate citing peptic ulcer was not considered a sufficient cause for the delay.