https://www.taxtmi.com/caselaws?id=153362 An appeal filed out of time remains an appeal in law, and an order refusing to condone delay in filing or representing that appeal is an order made in the appellate process. Reading sections 31(1), 31(3) and 36 of the Tamil Nadu General Sales Tax Act as materially corresponding to the appeal scheme considered by the Supreme Court under the Income-tax Act, 1922, the Madras High Court treated the refusal to excuse delay as falling within the statutory appellate jurisdiction. The result is that an appeal to the Tribunal under section 36 is maintainable against such refusal, because the broad language of section 31(3) extends to orders passed in appeal. en-us Tue, 31 Mar 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153362 An appeal filed out of time remains an appeal in law, and an order refusing to condone delay in filing or representing that appeal is an order made in the appellate process. Reading sections 31(1), 31(3) and 36 of the Tamil Nadu General Sales Tax Act as materially corresponding to the appeal scheme considered by the Supreme Court under the Income-tax Act, 1922, the Madras High Court treated the refusal to excuse delay as falling within the statutory appellate jurisdiction. The result is that an appeal to the Tribunal under section 36 is maintainable against such refusal, because the broad language of section 31(3) extends to orders passed in appeal. Case-Laws VAT and Sales Tax Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153362