2002 (7) TMI 768

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....it petition is directed against the order of the Tamil Nadu Taxation Special Tribunal, Chennai, made in O.P. No. 399 of 2002 and O.M.P. No. 481 of 2002 dated April 29, 2002. 2.. We have heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondents 2 and 3. 3.. Few facts which are necessary for the disposal of the writ petition can be stated as below....

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....n, the petitioner filed an appeal before the Tamil Nadu Taxation Special Tribunal as against the original assessment order dated February 29, 2000. The said appeal was rejected on the ground that the original assessment order had become final as early as on February 27, 2001 as no second appeal was filed. In view of the same, the Tribunal refused to interfere with the original assessment order. It....

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....titioner, after the rejection of the rectification petition, ought to have approached the Sales Tax Appellate Tribunal with a petition to condone the delay giving reasons in not preferring the appeal within the period prescribed under the statute. However, this question was neither put forth nor adjudicated upon before the Taxation Special Tribunal and the appeal was rejected only on the ground th....