Appealability of delay-condonation refusals under sales tax law upheld where the statute uses broad appellate language.

An appeal filed out of time remains an appeal in law, and an order refusing to condone delay in filing or representing that appeal is an order made in the appellate process. Reading sections 31(1), 31(3) and 36 of the Tamil Nadu General Sales Tax Act as materially corresponding to the appeal scheme considered by the Supreme Court under the Income-tax Act, 1922, the Madras High Court treated the refusal to excuse delay as falling within the statutory appellate jurisdiction. The result is that an appeal to the Tribunal under section 36 is maintainable against such refusal, because the broad language of section 31(3) extends to orders passed in appeal.

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Issues: Whether an appeal lies under section 36 of the Tamil Nadu General Sales Tax Act against an order of the Appellate Assistant Commissioner refusing to condone delay in filing an appeal or in representing an appeal.

Analysis: The provisions of sections 31(1), 31(3) and 36 of the Tamil Nadu General Sales Tax Act were read as materially identical to the appeal scheme considered by the Supreme Court under the corresponding provisions of the Income-tax Act, 1922. An appeal filed beyond limitation remains an appeal in law, and an order dismissing it as time-barred or refusing to excuse delay is an order made in the appeal process. Such an order falls within the appellate jurisdiction contemplated by the statute and is covered by the wide language of section 31(3), including the residuary power to pass such orders as the Appellate Assistant Commissioner thinks fit.

Conclusion: An appeal to the Tribunal under section 36 is maintainable against an order refusing to condone delay in presentation or representation of an appeal.

Final Conclusion: The revision petitions failed because the Tribunal was correct in entertaining the further appeals and in treating the refusal to condone delay as appealable under the Act.

Ratio Decidendi: An appeal presented out of time is still an appeal in law, and an order refusing to condone the delay in such appeal is an order passed in appeal and is appealable where the statute uses broad appellate language.

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