https://www.taxtmi.com/caselaws?id=148696 The High Court of Allahabad ruled that the delay in filing appeals against tax assessment orders under the U.P. Sales Tax Act for the years 1958-59 and 1959-60 should be condoned under section 5 of the Limitation Act. The court also held that section 12(2) of the Limitation Act applies to such proceedings, granting the assessee the benefit of condonation for filing certified copies with the appeals. As a result, the court did not address the other questions raised and awarded costs of Rs. 100 to the assessee. en-us Tue, 18 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 12:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148696 The High Court of Allahabad ruled that the delay in filing appeals against tax assessment orders under the U.P. Sales Tax Act for the years 1958-59 and 1959-60 should be condoned under section 5 of the Limitation Act. The court also held that section 12(2) of the Limitation Act applies to such proceedings, granting the assessee the benefit of condonation for filing certified copies with the appeals. As a result, the court did not address the other questions raised and awarded costs of Rs. 100 to the assessee. Case-Laws VAT and Sales Tax Tue, 18 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148696