Condonation of delay in tax appeal upheld where short delay was satisfactorily explained and merits hearing was directed.

A tax appeal filed beyond the sixty-day period under section 20(1) of the Bihar Sales Tax Act was treated as admissible where the delay was short and satisfactorily explained. The court noted that the assessment order may have been passed without the assessee's immediate knowledge and that illness at the relevant time supported sufficient cause. On those facts, the delay was condoned, the appeal was admitted, and the first appellate authority was directed to decide it on merits according to law.

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Issues: Whether the appeal filed beyond the limitation period prescribed under section 20(1) of the Bihar Sales Tax Act should be admitted.

Analysis: The limitation provision was noted as requiring an appeal within sixty days from the date of the assessment order, but the delay was considered not substantial. The assessment order could be passed without the assessee's immediate knowledge, and the circumstances also indicated that the assessee had been ill at the relevant time. These factors were treated as sufficient reason to admit the appeal despite the delay.

Conclusion: The delayed appeal was admitted and the first appellate authority was directed to hear it on merits and dispose it of according to law.

Final Conclusion: The assessee obtained relief against rejection on limitation, and the matter was sent back for adjudication of the appeal on merits.

Ratio Decidendi: A short and satisfactorily explained delay in filing a tax appeal may be condoned where circumstances show sufficient cause and the interests of justice require the appeal to be heard on merits.

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