2018 (3) TMI 87 - HC - VAT and Sales Tax

Condonation of delay in filing appeal - Delay has occurred due to the process of getting opinion from the Commissioner s Office - Held that - the appeal has been filed well beyond the further period of 90 days over and above the initial 90 days period, as provided under Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006 - tax case revision dismissed.

Summary

Issues:
Condonation of delay in filing Tax Case Revision Petition under Section 60(1) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis:
The case involved a Tax Case Revision Petition filed with a delay of 91 days against an order made by the Tamil Nadu Sales Tax Appellate Tribunal. The reasons cited for the delay were administrative in nature, specifically due to the process of obtaining an opinion from the Commissioner's Office. The petitioner contended that the delay was not willful but occurred due to these administrative reasons.

Upon hearing arguments from the Additional Government Pleader and examining the relevant materials on record, the Court referred to Section 60(1) of the Tamil Nadu Value Added Tax Act, 2006. This provision allows for the filing of a petition within ninety days from the date of the order, with a further period of ninety days for condonation if sufficient cause is shown.

The Court relied on precedents such as Sales Tax Commissioner Vs. Modi Sugar Mills and Vidyacharan Shukla Vs. Khubchand Baghel to emphasize that taxing statutes must be interpreted based on the express language used, without importing assumptions or equitable considerations. Additionally, the Court cited cases like Hukumdev Narain Yadav vs. Lalit Narain Mishra and Union of India Vs. Popular Construction Co to highlight the exclusion of provisions of the Limitation Act when a special law provides its own limitation period.

Ultimately, the Court found that the Tax Case Revision Petition was filed well beyond the extended period of 90 days allowed under Section 60(1) of the Act. As a result, the petition was dismissed at the SR stage, with no costs imposed. The connected Civil Miscellaneous Petition was also closed accordingly.