1979 (2) TMI 190

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....s delivered by GOPALAN NAMBIYAR, C.J.-The common order of the Sales Tax Appellate Tribunal in these five cases cannot be supported. All these tax revision cases were filed against the orders of assessment passed by the Assistant Commissioner. The Deputy Commissioner, who dealt with the appeals, dismissed the appeals as having been preferred out of time and on the ground that no case had been....

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.... is a lawyer and normally he must be conversant with the legal procedure as well as implications of assessment order. No proper affidavit has been filed by him stating the reasons for not filing the appeals within the period of limitation. The petition submitted is very delightfully vague as to crucial dates. The name of the partner, who advised him to file appeals, the date on which he was consul....

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....unal remarked as follows: "But at the time of hearing of these second appeals, the learned counsel for the appellants, Sri Sreekrishnan, has submitted before us that since the learned Deputy Commissioner has observed that not even an affidavit has been filed in support of the applications filed by the appellants for condoning the delay, the appellants may be given an opportunity to file proper ....

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....caused on reasonable grounds, he will condone the same and hear and dispose of the appeals on merits. " The course followed by the Tribunal was illegal and unwarranted. The Tribunal should not have set aside the order of the Deputy Commissioner without any ground or reason for doing so, and only to allow the party before it to produce an additional affidavit before the appellate authority. It w....