1987 (2) TMI 485

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..... Commissioner (Judicial). Though the appeals were presented well within time but no proof of payment of admitted tax was filed with the appeals. The Assistant Commissioner (Judicial) refused to entertain the appeals as no proof of payment of admitted tax was filed with the appeals. Then the assessee carried the dispute in appeal before the Sales Tax Tribunal. It also dismissed the appeals on the gr .....

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..... at the error committed by the Tribunal is that it omitted to consider the application for condonation of delay altogether. When the application for condonation of delay was made to the Tribunal, I agree with the assessee that the Tribunal ought to have considered the same and ought to have recorded a clear finding on the questions whether or not it was open to the assessee to make an application f .....

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