Mandamus cannot override statutory limitation for tax appeals; tribunal cannot be directed to entertain a time-barred appeal.

A writ of mandamus cannot compel an appellate tribunal to entertain and decide an appeal in disregard of an express statutory limitation period. The Court stated that mandamus lies only to require performance of a statutory duty according to law, not to direct an authority to act contrary to the Karnataka Sales Tax Act, 1957. As the appellate remedy under section 22 is subject to the limitation in section 22(2), there was no legal basis to bypass that time bar. The earlier order cited by the petitioner was treated as non-precedential because it did not lay down any law, and the writ petition was dismissed.

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Issues: Whether a writ of mandamus can be issued to direct the appellate Tribunal to entertain and decide an appeal notwithstanding the statutory period of limitation prescribed under the Karnataka Sales Tax Act, 1957.

Analysis: Mandamus lies only to compel a public authority to perform a statutory duty in accordance with law. It cannot be issued to require an authority or Tribunal to act contrary to, or ignore, an express statutory provision. Since the appellate remedy under section 22 of the Karnataka Sales Tax Act, 1957 is governed by the limitation prescribed in section 22(2), the Court found no legal basis to direct the Tribunal to entertain the appeal in disregard of that limitation. The earlier order relied on by the petitioner was treated as non-precedential because it did not lay down any law.

Conclusion: The request for mandamus was rejected and the writ petition was dismissed.

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