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TMI Blog2005 (6) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... within which the appellate authority can condone the delay. The first appeal under section 20 of the Act is required to be filed to the Deputy Commissioner or the Joint Commissioner of Commercial Taxes, as the case may be, depending upon who has passed the order under appeal and as such the appeal should be preferred within the period of 30 days from the date of receipt of the order sought to be appealed. However, under the proviso to sub-section (2) of section 20 of the Act, the appellate authority is given a discretion to condone the delay if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period provided that the appeal is brought before the appellate authority within a period not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... norance of a statutory provision. That definitely is not the function of the High Court in the exercise of writ jurisdiction under article 227 of the Constitution of India. Writs are meant for issue of directions in situations where the statutory authority or the Tribunal acts in contravention of the statutory provisions or exercises the powers in an arbitrary or exotic manner. It is to put the authorities and the Tribunal in their place, the prerogative writs are issued under article 226 and in supervisory jurisdiction under article 227 of the Constitution of India, to ensure that the authorities act within the bounds as provided in law and do not transgress such limits. If the functioning of a Tribunal or an authority is in conformity wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), and had directed to receive a written statement filed in the petition on behalf of the respondent-defendant beyond the period permitted under order 8, rule 1 of Code of Civil Procedure itself, on the premise that the provision is more directory in nature; that it is not a provision curtailing the power of the court, etc. The Supreme Court itself has drawn a distinction in the said case about the applicability of the restrictive provision to suits filed invoking the original jurisdiction of the court and in the matter of appeals by observing that while in the case of the former, i.e., in suits it is directory in nature in the case of latter, i.e., appeal provisions are to be strictly construed. It is not necessary for this court to exa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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