1993 (8) TMI 277 - HC - VAT and Sales Tax

Summary

Issues: Interpretation of section 39(5) of the Act; Justification of Tribunal's dismissal of application without recording reasons

The judgment delivered by the High Court pertains to two writ petitions filed by the same petitioner concerning assessment years 1985-86 and 1986-87 under the Haryana General Sales Tax Act, 1973. The petitioner was granted an exemption certificate by the authorities, but the Deputy Excise and Taxation Commissioner revised the assessment. The petitioner appealed to the Sales Tax Tribunal, which dismissed the appeal and application for non-payment of tax. The main question for consideration was the interpretation of section 39(5) of the Act, which deals with the timeframe and conditions for entertaining appeals. The Tribunal dismissed the application without recording reasons, solely on the ground of limitation. The High Court analyzed the provision of section 39(5) and concluded that there was no specific time limit for filing such applications, and the satisfaction of the appellate authority could be determined even after the sixty-day period. The Court emphasized that the satisfaction of the appellate authority needed to be judicial and could be based on material provided by the appellant at the time of appeal. The judgment referenced a Supreme Court decision to support the principle that appeals could be entertained after the prescribed period if sufficient cause was shown. The Court criticized the Tribunal for not considering the appellant's application on its merits and quashed the Tribunal's order, directing the matter to be sent back for reconsideration. The Court also instructed the parties to appear before the Tribunal and ordered no further recovery until the issue was resolved.