2010 (7) TMI 944 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to order of Tamil Nadu Sales Tax Appellate Tribunal regarding appeal filing timeline and condonation of delay.

Analysis:
The case involved a tax case revision filed by the Commercial Tax Department against the order of the Tamil Nadu Sales Tax Appellate Tribunal dated December 3, 1992. The assessment year in question was 1985-86, with an assessment order dated May 31, 1991. The issue revolved around the timeline for filing an appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959, and the power to condone delays. The Appellate Assistant Commissioner had no authority to condone delays if the appeal was filed beyond thirty days. However, an amendment in December 1986 allowed for an additional fifteen days to be granted for filing an appeal beyond the initial thirty-day period.

The respondent filed the appeal on January 27, 1992, which was beyond sixty days from the assessment order date. The Appellate Assistant Commissioner dismissed the appeal based on this delay. The Tribunal, on appeal, directed to determine if there was sufficient cause for the delay in filing the appeal. The High Court noted that the amended Act 76 of 1986 was in effect on the date of filing the appeal, and thus, the provision allowing for an extended period of fifteen days for condonation of delay applied. The Court held that the legal position based on the amended section 31 by Act 76 of 1986 should prevail, allowing for the extended period for condonation of delay. Therefore, the Court set aside the Tribunal's order and allowed the revision petition, with no costs incurred.