Statutory limitation under sales tax appeal provisions cannot be bypassed by writ jurisdiction after prolonged delay.

Section 31 of the Tamil Nadu General Sales Tax Act, 1959 allows an appeal within thirty days of service of the order, with a further discretionary thirty-day period on sufficient cause; beyond that outer limit, the statutory bar cannot be extended. The article notes that the assessment order was found to have been served, the petitioner knew of it well before filing, and the explanation for waiting for departmental communication was rejected as untenable. It also states that Article 226 cannot be used to bypass the self-contained limitation scheme, and that prolonged inaction without proper explanation amounts to delay and laches. The delay was therefore treated as incondonable and the time-bar challenge failed.

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Issues: Whether the delay of 4709 days in filing the appeal under Section 31 of the Tamil Nadu General Sales Tax Act, 1959 could be condoned and the writ court could interfere with the order rejecting condonation.

Analysis: The limitation scheme under Section 31(1) permits an appeal within thirty days from service of the order, with a further discretionary period of thirty days on sufficient cause being shown. The assessment order was found to have been served on the petitioner, and the petitioner was aware of the order well before the belated appeal. The explanation that the petitioner awaited communication from the department was held to be untenable. The statute being self-contained, the outer limit of sixty days could not be enlarged, and Article 226 could not be invoked to bypass the statutory bar. The petitioner was also found guilty of delay and laches, with no proper explanation for the prolonged inaction.

Conclusion: The delay was held to be incondonable and the challenge to the order rejecting the appeal as time-barred failed.

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