https://www.taxtmi.com/caselaws?id=159255 Delay of more than 140 days in filing appeals could be condoned only on proof of sufficient cause under Section 20(2) of the Karnataka Sales Tax Act, 1957. The medical certificate and supporting materials were found inadequate because they did not show the period of treatment, inability to move, or any circumstance preventing the assessee from carrying on business or filing the appeals in time. The delay was treated as attributable to negligence, and the revisional court declined interference because the factual finding that no sufficient cause was shown was neither perverse nor based on disregard of relevant material. en-us Mon, 15 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 14:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159255 Delay of more than 140 days in filing appeals could be condoned only on proof of sufficient cause under Section 20(2) of the Karnataka Sales Tax Act, 1957. The medical certificate and supporting materials were found inadequate because they did not show the period of treatment, inability to move, or any circumstance preventing the assessee from carrying on business or filing the appeals in time. The delay was treated as attributable to negligence, and the revisional court declined interference because the factual finding that no sufficient cause was shown was neither perverse nor based on disregard of relevant material. Case-Laws VAT and Sales Tax Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159255