1985 (11) TMI 223 - HC - VAT and Sales Tax

Summary

Issues:
1. Appeal timeline for an assessment order.
2. Effect of rectification under section 22 of the U.P. Sales Tax Act on appeal timeline.
3. Application for condonation of delay in filing an appeal.

Detailed Analysis:
1. The judgment involves a revision application against an order passed by the Sales Tax Tribunal related to the assessment year 1978-79. The applicant, a registered dealer of shoes and general merchandise goods, had their books of account rejected and turnover enhanced by the assessing authority. The applicant failed to file an appeal within the stipulated thirty days from the date of service of the assessment order, leading to subsequent appeals being dismissed as time-barred by the Assistant Commissioner (Judicial) and the Tribunal.

2. The key contention raised was whether the timeline for filing an appeal should be calculated from the original assessment order date or the date of rectification under section 22 of the U.P. Sales Tax Act. The applicant argued that since the original order was rectified on August 31, 1982, and the rectification order was served on September 12, 1982, their appeal filed on October 5, 1982, was within the time limit. However, the court held that the appeal timeline should run from the date of service of the original assessment order, not the rectification order.

3. Additionally, the applicant sought condonation of delay in filing the appeal, which was rejected by the Assistant Commissioner (Judicial) and upheld by the Tribunal. The court noted that granting relief under section 5 of the Indian Limitation Act is discretionary, and in this case, the delay was intentional, leading to the rejection of the condonation application. The court found the exercise of power under section 5 of the Indian Limitation Act not to be arbitrary based on the circumstances of the case.

In conclusion, the court dismissed the revision application, upholding the decisions of the Assistant Commissioner (Judicial) and the Tribunal regarding the time-barred appeal and the rejection of the condonation of delay application. The court emphasized that the appeal timeline starts from the date of service of the original assessment order and not the date of rectification under section 22 of the Act.