1991 (6) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal in T.M.P. No. 127/80 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Second Additional Bench), Madras, dated June 11, 1980. 2.. The brief facts leading to the filing to this revision are as under: The respondent-assessee filed an application under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, read with section 5 of the Limitation Act, to condone a delay of 7 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion to condone the 9 days delay in filing the special leave petition and the honourable Supreme Court by its order dated October 5, 1979 permitted the appellants to withdraw the petition to enable them to file a review petition before the Tribunal. The order of the Supreme Court was made ready on October 25, 1979 and received by the appellant on October 28, 1979. The petitioners have filed the con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....contended that in the light of the language of section 36(6) of the Tamil Nadu General Sales Tax Act, there is no scope for condonation of delay or invoking section 5 of the Limitation Act. In other words, the learned Additional Government Pleader contended that any review will have to be filed within a year and beyond that the Tribunal has no power to entertain the review application. We are unab....