Delayed tax appeal maintainable where sufficient cause and proof of admitted tax payment are shown for merits review.

A delayed appeal under the Tamil Nadu General Sales Tax Act could be entertained where the appellant showed sufficient cause for filing beyond the thirty-day period and produced proof of payment of the admitted tax. The statutory requirements of limitation and tax-payment proof operated together, but filing the tax receipt on a different date from the appeal did not by itself invalidate maintainability. On the facts, the Tribunal accepted the explanation for delay and correctly directed that the appeal be heard and decided on merits.

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Issues: Whether an appeal under section 31-A(1) of the Tamil Nadu General Sales Tax Act, 1959, filed beyond thirty days could be entertained when the receipt evidencing payment of admitted tax was filed on a different date and delay was sought to be condoned.

Analysis: Section 31-A(1) prescribed a thirty-day period for filing the appeal, while the first proviso empowered the Deputy Commissioner to admit a delayed appeal on sufficient cause being shown. The second proviso required satisfactory proof of payment of the admitted tax, and the two requirements operated together. The filing of the tax receipt on a date different from the filing of the appeal did not defeat the appeal when the appeal was ultimately presented and a delay-condonation petition was filed. On the facts, the Tribunal found sufficient cause for the delay and directed the appeal to be entertained and decided on merits.

Conclusion: The delayed appeal was maintainable and the Tribunal was correct in directing its consideration on merits.

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