9911796707
TMI Blog2000 (5) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1998, passed by the Sales Tax Tribunal II, Haryana, Chandigarh, whereby the appeal filed by the petitioner under section 39(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") was dismissed as barred by limitation. The Tribunal while dismissing the appeal was of the view that it had no power under the provisions of the Act to condone the delay and, therefore, dismissed the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had been received by its counsel though it was not communicated to the petitioner as a result of which the appeal could not be filed. The petitioner has placed before us a certificate of one Shri Balraj K. Gautam, Advocate, who was representing the petitioner before the Joint Excise and Taxation Commissioner. It is clear from this certificate that the delay in the filing of the appeal was attrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1980] 46 STC 367, had after noticing this judgment of the Supreme Court held that section 5 of the Limitation Act was applicable to the proceedings under the Sales Tax Act. 5.. In the result, the writ petition is allowed, the impugned order of the Tribunal dated September 3, 1998 is set aside and the case remanded. The appeal is restored to the file of the Tribunal for decision in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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