TaxTMI 
TaxTMI 
TaxTMI 
1997 (9) TMI 568
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....Deputy Commissioner of Commercial Taxes were filed against the orders of an escaped assessment for the year 1989-90 made under section 12A of the Act as also imposing penalty under section 12-A(1-A) thereof and under section 12A read with section 9(2) of the Central Sales Tax Act. These orders were passed on February 24, 1995 and the same had been served on the assessee on March 1, 1995. Though the limitation for preferring the appeal as provided under section 20 of the Act was 30 days but the same were filed on August 25, 1995. Thus, there was a delay of more than 140 days. For condonation of delay, the petitioner had filed medical certificate dated April 25, 1995 which was to the following effect: Dr. B.R. Kamath, M.D., (Med), Ganapathi ....
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....titioner had been paralysed. 5.. The Tribunal, on second appeal by the appellant, by a detailed order has concluded that: "By going through the medical certificate, nowhere it discloses as to from what date the appellant was under treatment and whether he was unable to move or unable to attend to his day-to-day business activities. The date of the certificate is April 25, 1995. The assessment order was served on him on March 1, 1995. It does not disclose that during the period from April 1, 1995 to April 25, 1995, the appellant was so seriously ill which prevented him from attending to any of his business activities. Further there are no materials to show that from April 25, 1995 he was under constant medical check-up and unable to move ....
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....ort of her contention that unless good cause is shown for condonation of delay even the High Courts will be committing error of jurisdiction in showing any such indulgence. She also placed reliance on the Bench decision of the Gauhati High Court in the case of State of Manipur v. All Manipur Regular Post Vacancies Substitute Teachers' Association AIR 1996 Gauhati 1 wherein the law regarding condonation of delay has been succinctly explained by taking into account the said Supreme Court judgments. 8.. On going through the judgments cited at the Bar, we have no hesitation in accepting the proposition that while considering the issue pertaining to the "sufficient cause" as shown by the litigant for seeking condonation of delay in preferring t....