1968 (8) TMI 175

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....ng the appeal before the Appellate Assistant Commissioner (Commercial Taxes), Madras-10, and also while presenting the appeal the second proviso to section 31(1) was not complied with. Later on the admitted tax was paid. But it appears on a wrong view of the matter the Appellate Assistant Commissioner found that the appeal was out of time and dismissed it, stating that there was no sufficient caus....