https://www.taxtmi.com/caselaws?id=162791 An appellate authority cannot be directed to entertain an appeal filed beyond the statutory period and beyond the maximum condonable delay under the Karnataka Sales Tax Act, 1957. Once the appeal under section 20 was filed after 30 days and also outside the 180-day outer limit for condonation, the authority had no jurisdiction to hear it on merits. A writ of mandamus cannot compel a statutory authority to act contrary to express legislative limits, and supervisory jurisdiction under article 227 cannot override the statute. The existence of a further appeal under section 22 did not remove the bar. The HC declined interference and rejected the request to entertain the time-barred appeal. en-us Fri, 24 Jun 2005 00:00:00 +0530 Fri, 14 Mar 2014 12:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162791 An appellate authority cannot be directed to entertain an appeal filed beyond the statutory period and beyond the maximum condonable delay under the Karnataka Sales Tax Act, 1957. Once the appeal under section 20 was filed after 30 days and also outside the 180-day outer limit for condonation, the authority had no jurisdiction to hear it on merits. A writ of mandamus cannot compel a statutory authority to act contrary to express legislative limits, and supervisory jurisdiction under article 227 cannot override the statute. The existence of a further appeal under section 22 did not remove the bar. The HC declined interference and rejected the request to entertain the time-barred appeal. Case-Laws VAT and Sales Tax Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162791