1999 (7) TMI 656

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....K. Ravirajapandian, Special Government Pleader (Taxes) takes notice on behalf of the respondents. 2.. By consent, the main writ petition itself is taken up for final disposal. 3.. Heard both sides. By the present petition, the petitioner impugns an order passed by the Tamil Nadu Taxation Special Tribunal, passed on April 29, 1999 dismissing the petitioner's O.P. No. 547 of 1999. The aforesai....

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....al against the said order. The appeal was filed on February 24, 1997 before the second respondent by which time there was a delay of 212 days. The petitioner also filed an application before the second respondent to condone the delay of 212 days in filing the appeal. 7.. I submit that the appeal filed before the Appellate Assistant Commissioner (C.T.), Virudhunagar, with a delay of 212 days was....

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....mstances of this case, we find that a case is made out for condonation of delay in preferring the appeal. The delay in preferring the appeal is accordingly condoned. The Appellate Assistant Commissioner (CT), Virudhunagar, viz., the second respondent herein will now consider the appeal of the petitioner on the merits and in accordance with law. The present writ petition is allowed in the aforesaid....