2013 (3) TMI 590

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..... .- The present appeal under section 36 of the Haryana Value Added Tax Act, 2003 (for short, the Act ) is against order dated December 6, 2012 (annexure A4) whereby the Haryana Tax Tribunal (for brevity the Tribunal ) has dismissed the appeal filed by the appellant on the ground that the appeal is beyond the period of limitation. The assessing authority had assessed the appellant for a demand .....

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..... present appeal. Heard learned counsel for the parties. Mr. Agnihotri, learned counsel for the appellant, has vehemently argued that after the order was passed by the appellate authority on October 9, 2007, F.I.R. was lodged against the proprietor of the firm, i.e., Mr. Dhiraj. He was arrested on December 26, 2007 and was sent to judicial custody for 14 days. He remained involved in the poli .....

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..... time. The birth of a daughter and surgery of eye of his mother will not come within the sufficient cause as per section 5 of the Limitation Act, 1963 as such events are part of everyday life of the individuals. Section 5 of the Limitation Act reads as under: 5. Extension of prescribed period in certain cases.-Any appeal or any application, other than an application under any of the provisions .....

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