2000 (5) TMI 1050

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.... record. 2.. Challenge in this writ petition is to the order dated September 3, 1998, passed by the Sales Tax Tribunal II, Haryana, Chandigarh, whereby the appeal filed by the petitioner under section 39(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") was dismissed as barred by limitation. The Tribunal while dismissing the appeal was of the view that it had no power under the....

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....ioner was that the certified copy of the order of the first appellate authority had been received by its counsel though it was not communicated to the petitioner as a result of which the appeal could not be filed. The petitioner has placed before us a certificate of one Shri Balraj K. Gautam, Advocate, who was representing the petitioner before the Joint Excise and Taxation Commissioner. It is cle....