TaxTMI 
TaxTMI 
1993 (7) TMI 324
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....ioner (CT), Tirunelveli, but he was not passing any order either on the petition to condone the delay or in the appeal. On July 2, 1993, I ordered as follows: "It is stated at the Bar that the petitioner herein has filed the statutory appeal with a condone delay petition. The appropriate authority, i.e., the Appellate Assistant Commissioner (CT), Tirunelveli, is directed to pass order on the condone delay petition. Put up after one week." 2.. An order, however, dated July 6, 1993, by the Appellate Assistant Commissioner (CT), Tirunelveli, has been produced before me, which records as follows: "The appellants have preferred an appeal against the orders of the Deputy Commercial Tax Officer-III, Tuticorin, dated May 28, 1987, i....
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....his office. The appellants have also not filed copy of the above order. The appellants have resubmitted the appeal petition with petition for condonation of delay on June 29, 1993. The appellant ought to have filed an appeal within 30 days of receipt of the second assessment order dated May 28, 1987. They have filed the appeal petition only on June 29, 1993 after a lapse of more than six years of time. Under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959, the Appellate Assistant Commissioner (CT) is empowered to condone the delay in filing the appeal up to 30 days after the initial time-limit of 30 days allowed under the Act. In view of the above facts, I am of the conclusive opinion that the delay is beyond the limit ....
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....l the contentions. The petitioner thereafter preferred an appeal before the appropriate authority. The appeal, it is said, was not entertained at all. The petitioner then moved the instant writ petition. After the instant writ petition and the above orders, the latest order of the Appellate Assistant Commissioner is that he has no power to condone the delay beyond the limit of 30 days under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959. 4.. It shall indeed be harmful both for the Revenue and the State on the one hand and the assessees on the other hand, if officers who do not have the knowledge and correct appreciation of the law and the principles upon which power to assess and realise tax is exercised, are appointed and a....
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....gn the assessing authority and other officers, he is accordingly suitably dealt with. The Appellate Assistant Commissioner (CT), Tirunelveli, however, in my opinion, has shown sufficient reluctance and by delaying the hearing of the matter on merits and from all that is transpired in the instant proceeding, it could be safely inferred that the petitioner will have reasonable apprehension in his mind as to his getting justice at the hands of the Appellate Assistant Commissioner (CT), Tirunelveli. It is a fit case, in my opinion, in which the Chairman, Sales Tax Appellate Tribunal, Madras, is directed to administratively transfer the abovementioned proceeding from the file of the Appellate Assistant Commissioner (CT), Tirunelveli, to the file....