2009 (3) TMI 928

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....riod from April 2005 to December 2006 as per the order passed by the Assistant Commissioner of Commercial Taxes (Audit 7), DVO, Mangalore and who had preferred an appeal against this order before the Joint Commissioner of Commercial Taxes (Appeals), Mangalore, who unfortunately has dismissed the appeal in terms of his order dated February 18, 2009 (copy at annexure C) as one barred by limitation. It is aggrieved by this appellate order dismissing the appeal presented on March 17, 2008 as having been barred by period of limitation as per the provisions of rule 148(4) of the Karnataka Value Added Tax Rules, 2005 (for short, "the Rules ") as the appellate authority found that the petitioner had received the order impugned in the appeal as o....

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....tion of time.-Where by any Mysore Act or Karnataka Act made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any court or office on a certain day or within a prescribed period, then, if the court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the court or office is open: Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1908 applies." It is also submitted by Smt Vani, learned counsel for the petitioner, that assuming there was a delay in presentation of the appeal, t....

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....e cause of the delay. 149.. Form of appeal and procedure to be followed in case of appeal under section 62.-(1) to (2) ... (3) If the court fee payable has not been paid, or proof of payment of the tax not disputed in the appeal, has not been produced or the papers presented are not in conformity with the provisions of the Act and these Rules, the appellate authority shall issue notice in form VAT 435 requiring rectification of the defects, and the appellant or his agent or pleader shall rectify the defects within a period of thirty days from the date of issue of the notice. (4) If the defects are not rectified within the time specified, the appellate authority, after giving the appellant or his representative the opportunity to sh....