https://www.taxtmi.com/caselaws?id=127895 Where an appeal against an assessment is filed beyond the prescribed limitation period and delay is not condoned for want of sufficient cause, the appeal is incompetent and the revisional authority need not examine the assessment on merits. The Patna High Court noted that once the appeal was time-barred under section 24(2) of the Bihar Sales Tax Act, 1947, the legality of the assessment was no longer a live issue in revision. The Board of Revenue was therefore justified in restricting itself to the limitation question and was not bound to decide the merits of the assessment. en-us Tue, 20 Oct 1959 00:00:00 +0530 Fri, 22 Mar 2013 15:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127895 Where an appeal against an assessment is filed beyond the prescribed limitation period and delay is not condoned for want of sufficient cause, the appeal is incompetent and the revisional authority need not examine the assessment on merits. The Patna High Court noted that once the appeal was time-barred under section 24(2) of the Bihar Sales Tax Act, 1947, the legality of the assessment was no longer a live issue in revision. The Board of Revenue was therefore justified in restricting itself to the limitation question and was not bound to decide the merits of the assessment. Case-Laws VAT and Sales Tax Tue, 20 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127895