1970 (2) TMI 92

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....rder of the court was made by VEERASWAMI, C.J.-The question before us is whether notwithstanding the fact that section 37 of the Madras General Sales Tax Act, 1959, provides for limitation of sixty days from the date of the order of the Board of Revenue for preferring an appeal, this court can, by invoking section 5 of the Limitation Act, 1963, excuse the delay in filing the appeal provided it fin....

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....s of the view that it could be excluded. In other words, in its view section 29(2) permitted the court to invoke section 12 and allow the exclusion. The point before us is very analogous, the only difference being whether instead of section 12 in that case section 5 is applicable. We have been taken through Vidyacharan v. Khubchand(1) and particularly the shades of differences in the views held....

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....he Board. To quash that order the appellant filed a writ petition which was eventually disposed of with the observation that since an appeal lay that remedy should have been resorted to and in view of this no rule of mandamus could be issued. Thereafter the appeal was filed, but beyond the time prescribed by section 37 of the Madras General Sales Tax Act, 1959. Apart from the question of sufficien....