1990 (10) TMI 355

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..... e Central Sales Tax Act, 1956. In the revisions the challenge is against the common order passed by the Sales Tax Appellate Tribunal, dated August 4, 1989. Admittedly, the revision petitioner was assessed on a best of judgment basis both under the State Act and under the Central Act. He preferred appeals before the Appellate Assistant Commissioner. There was a delay of forty-two days in filing t .....

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..... d certificate is dated June 20, 1989. The Appellate Tribunal declined to consider the said certificate. It was held that there is no reason to interfere with the orders passed by the first appellate authority and the appeals were dismissed. It is thereafter, the assessee has come up in revisions. 2.. We heard counsel for the revision petitioner. It is regrettable to note that the assessee put fo .....

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..... second appellate authority, concurred in holding that no proper or sufficient reason existed to condone the delay in filing the appeals. As a final fact finding authority, the Sales Tax Appellate Tribunal was competent to enter a finding of fact as to whether the assessee (appellant) had sufficient cause in not filing the appeals within the time allowed by law. The Appellate Tribunal, on facts, he .....

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