Delay condonation under sales tax law is limited by statute; Tribunal cannot extend appeal time beyond the outer limit.

Section 36 of the Tamil Nadu General Sales Tax Act was treated as exhaustive on delay condonation: an appeal had to be filed within 120 days, and the Tribunal could admit a delayed appeal only within a further 120 days on sufficient cause. The Madras HC stated that once the statute fixes this outer limit of 240 days, the Tribunal has no residual power to condone delay beyond it. The impugned orders were therefore held to be without statutory authority and liable to be set aside.

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Issues: Whether the Appellate Tribunal had power under section 36 of the Tamil Nadu General Sales Tax Act, 1959 to condone delay beyond the outer limit of 240 days in filing an appeal.

Analysis: Section 36 permits an appeal to be filed within 120 days and also authorises the Tribunal to admit a delayed appeal within a further period of 120 days on sufficient cause being shown. The provision was treated as exhaustive on the question of delay condonation. Once the statute fixes a maximum period for admission of a delayed appeal, the Tribunal cannot assume any residual power to condone delay beyond that outer limit. The order impugned before the Court was found to have been passed in excess of the statutory authority and contrary to the settled view already taken by the court on the same provision.

Conclusion: The Tribunal had no power to condone delay beyond 240 days, and the impugned orders were liable to be set aside in favour of the petitioner.

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