1968 (8) TMI 175

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..... ial Taxes), Madras-10, and also while presenting the appeal the second proviso to section 31(1) was not complied with. Later on the admitted tax was paid. But it appears on a wrong view of the matter the Appellate Assistant Commissioner found that the appeal was out of time and dismissed it, stating that there was no sufficient cause for the delay. We do not think that the second proviso could be .....

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