https://www.taxtmi.com/caselaws?id=127103 A tax appeal filed beyond the sixty-day period under section 20(1) of the Bihar Sales Tax Act was treated as admissible where the delay was short and satisfactorily explained. The court noted that the assessment order may have been passed without the assessee's immediate knowledge and that illness at the relevant time supported sufficient cause. On those facts, the delay was condoned, the appeal was admitted, and the first appellate authority was directed to decide it on merits according to law. en-us Mon, 15 Apr 1946 00:00:00 +0530 Tue, 26 Feb 2013 12:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127103 A tax appeal filed beyond the sixty-day period under section 20(1) of the Bihar Sales Tax Act was treated as admissible where the delay was short and satisfactorily explained. The court noted that the assessment order may have been passed without the assessee's immediate knowledge and that illness at the relevant time supported sufficient cause. On those facts, the delay was condoned, the appeal was admitted, and the first appellate authority was directed to decide it on merits according to law. Case-Laws VAT and Sales Tax Mon, 15 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127103