1990 (6) TMI 200

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....A. LAKSHMANA RAO, J.-This tax revision case has been filed by the assessee against the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, dated 23rd April, 1990 whereby the Tribunal declined the application for condonation of delay in filing an application for restoration of an appeal which was dismissed for default of appearance on behalf of the assessee. The case of the petiti....

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....ation for restoration of an appeal dismissed for default was barred by time. In spite of several adjournments, the learned counsel is not able to show us any provision. The learned counsel for the petitioner referred us to the provisions of section 21 of the Andhra Pradesh General Sales Tax Act, 1957, which provides an appeal before the Appellate Tribunal. He also referred us to the provisions of ....

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....n 9 of the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957. Regulation 9 reads as under: "Regulation 9. (1) After the appeal has been registered, notice of the day fixed for hearing under regulation 8 in form 'C' shall be delivered or issued by registered post to the party. The notice shall state that if he does not appear on the day so fixed or on any other day to which the heari....

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....dismissal." It is clear from sub-regulation (3) of the aforesaid regulation that the period of limitation is thirty days from the date of communication of the order of dismissal for making an application for restoration of such an application dismissed for default. This regulation does not provide for any power whatsoever to the Tribunal to condone the delay if an application for restoration of th....