Limitation on condonation of delay upheld as procedural, and the amended appeal rule applied to later-filed appeals.

An amendment limiting condonation of delay under the Andhra Pradesh General Sales Tax Act was upheld because it did not abolish the substantive right of appeal; it only curtailed the appellate authority's procedural discretion to condone delay to the prescribed periods. The Court held that this restriction was not shown to create hostile classification or violate Articles 14 or 19(1)(g), so the constitutional challenge failed. It further held that the amended limitation rule applied to appeals filed and considered after the amendment came into force, even where the underlying assessment orders were passed earlier. The petitioners were therefore not entitled to the earlier unlimited power of condonation.

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Issues: (i) Whether the amendment restricting the power to condone delay under the first proviso to Section 19(1) and Section 21(2) of the Andhra Pradesh General Sales Tax Act, 1957 is violative of Articles 14 and 19(1)(g) of the Constitution of India. (ii) Whether the amended limitation on condonation of delay applies to appeals arising from assessment orders passed before the amendment.

Issue (i): Whether the amendment restricting the power to condone delay under the first proviso to Section 19(1) and Section 21(2) of the Andhra Pradesh General Sales Tax Act, 1957 is violative of Articles 14 and 19(1)(g) of the Constitution of India.

Analysis: The right of appeal is a substantive right, but the power to condone delay in filing an appeal is procedural. The impugned amendment did not take away the right of appeal itself, nor did it abolish condonation altogether. It only curtailed the earlier unlimited discretion of the appellate authority and the Tribunal by limiting condonation to 30 days and 60 days respectively. Since no hostile classification or constitutional infirmity was shown, the restriction could not be struck down as offending Article 14 or Article 19(1)(g).

Conclusion: The challenge to the amendment on the ground of violation of Articles 14 and 19(1)(g) failed.

Issue (ii): Whether the amended limitation on condonation of delay applies to appeals arising from assessment orders passed before the amendment.

Analysis: The Court distinguished between the substantive right to appeal and the procedural aspect of seeking condonation of delay. The amendment did not impair the right to appeal; it only regulated the extent of discretion available to the appellate forums when dealing with belated appeals. The relevant act for applying the amended procedural rule was the filing and consideration of the appeal after the amendment came into force, not the date of the underlying assessment order. The authorities therefore acted within the amended law in limiting condonation to the prescribed period.

Conclusion: The amended provision was held applicable and the petitioners were not entitled to the earlier unlimited condonation power.

Final Conclusion: The Court upheld the validity and application of the amended provisions, and the writ petitions challenging the restriction on condonation of delay were rejected.

Ratio Decidendi: A statutory amendment that merely limits the appellate authority's discretion to condone delay, without abolishing the substantive right of appeal, is procedural in nature and may govern appeals filed after the amendment comes into force.

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