Restoration of appeal dismissed for default requires filing within the prescribed time; no implied power exists to condone delay.

The Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957 were interpreted as not conferring any power on the Tribunal to condone delay in filing a restoration application against an appeal dismissed for default. Section 21 governed appeals and delay in admission of appeals on sufficient cause, but it did not extend to restoration applications. Regulation 9(2) allowed readmission of an appeal dismissed for default on sufficient cause, while regulation 9(3) required the application to be filed within thirty days of communication of the dismissal order. As no provision authorised extension of that period, the Tribunal could not enlarge time beyond thirty days.

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Issues: Whether the Tribunal had power to condone delay in filing an application for restoration of an appeal dismissed for default beyond the period prescribed by the regulations.

Analysis: Section 21 of the Andhra Pradesh General Sales Tax Act, 1957, and regulation 9 of the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957 were examined. Section 21 dealt with appeals and admission of delayed appeals on sufficient cause, but it did not confer any power to condone delay in a restoration application against an appeal dismissed for default. Regulation 9(2) permitted readmission of an appeal dismissed for default if sufficient cause was shown, while regulation 9(3) required such an application to be made within thirty days from the date of communication of the dismissal order. The regulatory scheme contained no provision authorising the Tribunal to extend that period.

Conclusion: The Tribunal had no power to condone delay in filing the restoration application beyond thirty days, and the revision failed.

Ratio Decidendi: Where the governing statute and regulations prescribe a time limit for restoration of an appeal dismissed for default and do not expressly confer power to condone delay, the appellate authority cannot extend that period.

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