2010 (7) TMI 944

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....LA J.-This tax case revision has been filed by the Commercial Tax Department challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal dated December 3, 1992 in Tribunal Appeal No. 496 of 1992. The assessment year relates to 1985-86. The assessment order was dated May 31, 1991. Under section 31 of the Tamil Nadu General Sales Tax Act, 1959, as it stood then, the appeal before the Appell....

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....iled the appeal before the Appellate Assistant Commissioner on January 27, 1992. The Appellate Assistant Commissioner taking note of the amendment, which was brought into force by Act 76 of 1986, dismissed the appeal on the ground of delay, since it was filed beyond sixty days. On appeal, the Tribunal, by the order impugned in this revision, has taken a view that since the assessment year is 1985-....

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....on January 27, 1992, on which date the Amended Act 76 of 1986 had come into effect, it will have to be held that there was no provision providing for filing the appeal beyond thirty days, with any unlimited extended period to seek for condonation of delay. In other words, as on the date of filing of the appeal by the respondentassessee, namely, on January 27, 1992, when section 31 of the Tamil ....