Petitioner directed to file appeal by specified date, no objection to delay, Tribunal to decide on merits. Petition disposed without costs.

The court directed the petitioner to file an appeal with the Tribunal by a specified date, with no objection to the delay, and the Tribunal would then decide on the merits. The petition was disposed of without costs.

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The petitioner claimed a refund from respondent No. 1, which was refused by respondent No. 3. The petitioner acknowledged that the appeal period had lapsed. The court directed the petitioner to file an appeal with the Tribunal by a specified date, with no objection to the delay, and the Tribunal would then decide on the merits. The petition was disposed of without costs.

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