1990 (10) TMI 332

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.... which falls for determination in this sales tax revision petition under section 23 of the Karnataka Sales Tax Act, 1957, is whether the first appellate authority was correct in dismissing the appeal as barred by limitation, the appeal being presented 206 days beyond the prescribed time without considering the explanation offered in regard to the delay that had occurred in presenting the appeal? &....

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....ance with judicial norms as proceedings are quasi judicial in character. 3.. Mr. Gandhi presented to us a copy of the petition which he filed on January 1, 1988, the date on which he was required to appear before the first appellate authority according to the notice issued bearing the date January 4, 1988. But that application itself is not found in the records produced by the Government Pleade....

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....ring this application, the Deputy Commissioner (Appeals), Mysore, is free to dispose of the appeal in accordance with law.   4. It is useful for us to observe that in furtherance of the proviso to sub-section (2) of section 20 of the Act no rules have been prescribed in regard to the procedure to be followed by the appellate authorities concerned in entertaining the appeals beyond the pres....