Limited interference under section 38A does not disturb a discretionary refusal to condone delay absent illegality or irregularity.

Section 38A of the Tamil Nadu General Sales Tax Act permits interference only where there is irregularity in the proceedings or the lower authority's decision is otherwise lacking in legality, correctness or propriety. A discretionary refusal to condone delay, based on rejection of the assessee's explanation, falls within the appellate authority's domain and is not open to interference merely because the explanation is disputed. The proper remedy against such refusal is an appeal, not a delayed attempt to invoke original jurisdiction after a long interval. On that basis, the challenge to the delay-condonation refusal failed and the original petitions were held not maintainable.

---

---

Issues: Whether the Tribunal could interfere under section 38A of the Tamil Nadu General Sales Tax Act, 1959 with the order refusing to condone a 29-day delay in filing the appeals.

Analysis: Section 38A permits interference only where there is irregularity in the proceedings or where the correctness, legality or propriety of the decision of the lower authority is not satisfactory. The refusal to condone delay was based on the appellate authority's rejection of the explanation offered by the assessee, and such appreciation of the explanation was within the authority's discretion. The Tribunal also noted that the proper remedy against that refusal was by appeal and not by waiting for nearly two and a half years and then invoking original jurisdiction.

Conclusion: The refusal to condone delay was not shown to be illegal, irregular, or otherwise open to interference under section 38A, and the original petitions were not maintainable.

Final Conclusion: The challenge to the dismissal of the delay condonation petitions failed, and the assessee did not obtain relief from the Tribunal.

Ratio Decidendi: Interference under section 38A is confined to cases of demonstrated irregularity or want of legality or propriety, and a discretionary refusal to condone delay will not be disturbed merely because the explanation is disputed.

---