Condonation of delay and personal hearing grievance led the tax appeal to be heard on merits.

Delay of 59 days in filing a statutory appeal under the Tamil Nadu Value Added Tax Act was condoned on the basis of a medical certificate showing illness during the relevant period. The Court also took note of the grievance that the assessment order had been passed without affording a personal hearing. In light of these circumstances and in the interest of justice, the appeal was directed to be received and decided by the appellate authority on merits rather than rejected on limitation.

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Issues: Whether the delay of 59 days in filing the statutory appeal under the Tamil Nadu Value Added Tax Act should be condoned and the appeal entertained on merits in the light of the medical explanation and the grievance of denial of personal hearing.

Analysis: The appeal had been filed beyond the prescribed period, but the delay was supported by a medical certificate showing illness during the relevant period. The Court accepted the explanation as sufficient cause and considered that the writ petition also raised a complaint that the assessment order had been passed without affording an opportunity of personal hearing. In these circumstances, and in the interest of justice, the matter was considered fit to be examined by the appellate authority on merits rather than being shut out on limitation.

Conclusion: The delay was condoned and the appellate authority was directed to receive and decide the appeal on merits; the petitioner succeeded.

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