1976 (10) TMI 141

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....C.J.-The assessee filed an appeal before the Sales Tax Tribunal, Haryana, which was dismissed as time-barred. An application to condone the delay under sections 5 and 29 of the Limitation Act was also rejected. At the instance of the assessee, the following question has been referred to us for our decision: "Whether, in the facts and circumstances of this case, section 5 read with section 29(2)....