Revisional jurisdiction cannot challenge discretionary refusal to condone delay where no question of law arises.

Revisional jurisdiction under section 38 of the Tamil Nadu General Sales Tax Act, 1959 is confined to questions of law, so a challenge to the Tribunal's refusal to condone a 120-day delay in filing an appeal was not maintainable. The Tribunal's decision on condonation was a discretionary exercise, and no legal infirmity was shown in its assessment that the stated medical condition did not prevent the assessee from authorising another person to file on time. The refusal to condone delay was therefore upheld.

---

---

Issues: Whether a revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 lay against the Tribunal's discretionary order refusing to condone a delay of 120 days in filing the appeal.

Analysis: The revisional jurisdiction under section 38 is confined to questions of law. An order declining to condone delay is a discretionary order, and the Tribunal's refusal to exercise its discretion to excuse the delay does not, by itself, give rise to a question of law. The explanation offered for the delay was considered by the Tribunal, which found that the stated medical condition did not prevent the petitioner from authorising someone to file the appeal in time. No legal infirmity was shown in that exercise of discretion.

Conclusion: The revision was not maintainable and the refusal to condone the delay was upheld, against the assessee.

---