1994 (8) TMI 280

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....d company dealing in super enamelled copper winding wire. It is registered under the provisions of the Kerala General Sales Tax Act, 1963. The assessment years in question are 1990-91 and 1991-92. The assessment orders initially passed against the petitioner-company were revised by the respondent as per exhibits P6 and P7 orders of assessments for the aforesaid years. The petitioner has originally....

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....peals filed before the Deputy Commissioner (Appeals), Ernakulam. He has also moved exhibits P12 and P13 stay applications before the Deputy Commissioner seeking stay of collection of tax due under exhibits P6 and P7 revised assessment orders. However it is seen that there is a delay of two days in filing the appeals before the appellate authority. Exhibits P11 and P12 are the copies of the petitio....

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....Court immediately after receiving the revised assessment orders, that is to say, within the period prescribed under the Act for filing the appeal. The only thing is petitioner came before a wrong forum. However, it is a valid ground for condonation of delay in filing the appeal in view of section 14 of the Limitation Act. Therefore, the petition for condonation of delay evidenced by exhibits P10 a....