2010 (6) TMI 735 - HC - VAT and Sales Tax

Summary

Issues Involved:
The appeal arises from the rejection of a request for production of form No. C for the assessment year 2002-03, and the subsequent rejection of appeals by the first appellate authority on grounds of limitation.

Request for Production of Form C:
The appellant filed an application before the assessing authority for production of form No. C for the assessment year 2002-03, which was rejected. The first appellate authority also rejected the appeals as barred by limitation, citing an inordinate delay of 826 days in challenging the assessment order. The court found no error in the decision of the first appellate authority and upheld the rejection of the appeals.

Barred by Limitation:
The first appellate authority rejected the appeals as barred by limitation due to the significant delay in challenging the assessment order and in filing the application seeking extension of time to produce form C. The court noted the appellant's lack of vigilance in addressing the grievance within the prescribed limitation period and upheld the decision based on relevant provisions of the Karnataka Sales Tax Act, 1957. The court also referenced a previous judgment stating that delays beyond 180 days cannot be condoned by the appellate authority.

Conclusion:
After careful consideration of the order passed by the learned single judge and the available material, the court found no grounds to entertain the appeal. The court concluded that the appeal lacked merit and was liable to be dismissed, which was done accordingly.