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TMI Blog2007 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific notice before rejecting the appeal. The assessee shall re-present the papers along with the payment certificate to satisfy the requirements for entertaining the appeal, with the condone-delay petition, within a period of two weeks from the date of receipt of a copy of this order and the second respondent is directed to take up the condone-delay petition and pass orders on merits and in accordance with law, within a period of two weeks thereafter. With the above direction, the writ petition is allowed. - W.P. No. 15385 of 2007 - - - Dated:- 20-8-2007 - MANIKUMAR S. , J. ORDER:- S. MANIKUMAR J. The petitioner has sought a writ of certiorarified mandamus to quash the order of the second respondent in Rc. No. 16070/ 05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance on the decision in State of Tamil Nadu v. E.P. Nawab Marakkadai reported in [1996] 100 STC 1 (Mad), rejected the appeal on the ground that there was an abnormal delay of 414 days in filing the second appeal. Aggrieved by the same, the petitioner has preferred the present writ petition. Mr. A. Prabhakaran, learned counsel for the petitioner, submitted that the order passed by the first appellate authority was received by the petitioner only on April 30, 2004 and that the appeal before the second respondent was filed on June 29, 2004, which is within the time-limit. He further submitted that though the petitioner has paid the disputed tax amount through demand draft on August 3, 2004 and the same was acknowledged by the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the order was served in the manner prescribed. As per the proviso to the said section, the Appellate Tribunal may, admit an appeal presented after the expiration of the first mentioned period of 60 days, as the case may be, if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period. As per sub-clause (2) of regulation 7 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, if the Secretary finds that the appeal does not prima facie fall under section 36(1) of the Act, he shall report to the Chairman who may either reject the appeal and order the papers to be returned to the party or fix a date of hearing the matter before the Tribunal after giving notice to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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