TaxTMI 
TaxTMI 
2013 (3) TMI 590
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....Haryana, The judgment of the court was delivered by MS. RITU BAHRI J.-The present appeal under section 36 of the Haryana Value Added Tax Act, 2003 (for short, "the Act") is against order dated December 6, 2012 (annexure A4) whereby the Haryana Tax Tribunal (for brevity "the Tribunal") has dismissed the appeal filed by the appellant on the ground that the appeal is beyond the ....
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....ppeal as beyond the period of limitation, which is subject-matter of challenge in the present appeal. Heard learned counsel for the parties. Mr. Agnihotri, learned counsel for the appellant, has vehemently argued that after the order was passed by the appellate authority on October 9, 2007, F.I.R. was lodged against the proprietor of the firm, i.e., Mr. Dhiraj. He was arrested on December 26, 20....
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....hy after receiving of order on May 23, 2008, the appeal could not be filed in time. The birth of a daughter and surgery of eye of his mother will not come within the sufficient cause as per section 5 of the Limitation Act, 1963 as such events are part of everyday life of the individuals. Section 5 of the Limitation Act reads as under: "5. Extension of prescribed period in certain cases.-Any ....