1990 (6) TMI 200 - HC - VAT and Sales Tax

Summary

Issues:
1. Condonation of delay in filing an application for restoration of an appeal dismissed for default.
2. Interpretation of provisions under the Andhra Pradesh General Sales Tax Act, 1957 and Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957 regarding condonation of delay.
3. Lack of provision empowering the Tribunal to condone delay for restoration of an appeal dismissed for default.

Analysis:
The High Court of Andhra Pradesh heard a tax revision case where the assessee challenged the Sales Tax Appellate Tribunal's decision to dismiss their appeal for default. The assessee sought condonation of delay in filing an application for restoration of the appeal based on a previous decision by the Supreme Court. The Court examined various provisions, including Section 21 of the Andhra Pradesh General Sales Tax Act, 1957, and Regulation 9 of the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957. The Court noted that the appeal was dismissed due to default of appearance, not the expiration of the appeal period. Despite the petitioner's arguments, no provision empowering the Tribunal to condone delay for restoration of an appeal dismissed for default was found.

The Court highlighted Regulation 9(3), which stipulates a 30-day limitation from the date of communication of the order of dismissal for making an application for restoration of an appeal dismissed for default. Since no provision allowing the Tribunal to condone delay for restoration of such appeals filed beyond thirty days was identified, the Court was compelled to dismiss the tax revision case. The petitioner cited a previous judgment, T.R.C. No. 1 of 1967, but the Court found it inapplicable to the present case due to the lack of power to condone delay. Consequently, the Court dismissed the tax revision cases, emphasizing the absence of any provision granting the Tribunal authority to condone delay for restoration of appeals dismissed for default.

In conclusion, the High Court of Andhra Pradesh, comprising YOGESHWAR DAYAL C.J. and LAKSHMANA RAO A. J., ruled that the Tribunal lacked the power to condone delay for restoration of an appeal dismissed for default. The Court's decision was based on the absence of any provision in the relevant statutes and regulations granting such authority. As a result, the tax revision cases were dismissed, and no costs were awarded.