Limitation under the Karnataka Sales Tax Act barred an appeal filed after the statutory period, with no delay condonation beyond 180 days.

The appellate authority's refusal to entertain a sales tax appeal filed after the prescribed limitation period was upheld because the Karnataka Sales Tax Act did not permit condonation of delay beyond 180 days. The challenge failed on the statutory time bar, and the authority's consideration of the grievance did not cure the lateness of the appeal. Availability of rectification proceedings did not assist the petitioner in these circumstances, especially where there was also lack of diligence in approaching the Court. The dismissal of the appeal as time-barred was therefore maintained.

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Issues: Whether the appellate authority was justified in dismissing the appeal as barred by limitation under the Karnataka Sales Tax Act and in declining to entertain the matter on the ground that the delay beyond the statutory period could not be condoned.

Analysis: The appeal was filed beyond the prescribed period, and the statutory scheme did not permit condonation of delay beyond 180 days. The authority had also considered the petitioners' grievance, but the challenge was ultimately untenable because the appellate remedy had been invoked after the limitation period had expired. The availability of rectification proceedings did not assist the petitioner in the circumstances, particularly when there was also lack of diligence in approaching the Court.

Conclusion: The dismissal of the appeal as time-barred was upheld, and no interference was called for.

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