TaxTMI 
TaxTMI 
TaxTMI 
2016 (12) TMI 70
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.... Miscellaneous Petition No.79 of 2004, by the first respondent, as it is arbitrary, illegal, invalid and against the provisions of Section 36(1) of Tamil Nadu General Sales Tax Act, 1959 (hereinafter, it may be referred to as the Act?.) 2. The petitioner Company is a dealer of household appliances and it is an assessee on the file of the Commercial Tax Officer (F.A.C.), West Street Circle, Madurai, and for the assessment year 2001-02 (T.N.G.S.T), their books of account and monthly returns were rejected by their Assessing Officer and a best judgment order of assessment was passed by the Commercial Tax Officer (F.A.C), vide order in T.N.G.S.T.No.4800839/2001-02, dated 28.02.2003. Against the order of rejection, the petitioner Company preferr....
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.... the manner prescribed, appeal against such order to the Appellate Tribunal: Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days in the case of an officer empowered by the Government and sixty days in the case of any other person, admit an appeal, presented after the expiration of the first mentioned one hundred and twenty days and sixty days as the case may be, if it is satisfied that the appellant had sufficient case for not presenting the appeal within the first mentioned period.? 4. According to the petitioner, the second respondent in his affidavit, dated 16.09.2004, filed in support of the condone delay petition, has stated that the order, dated 29.12.2003, passed in A.P.No.103 of 2003, ....
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....ption that the appeal was filed 16.09.2004 with a delay of 121 days. Normally, the appeals filed would be opened in the Tapal Section and seal would be affixed in the impugned order on the next day. As per the procedure prescribed in Office Manual, the period of limitation would be calculated from the date of seal affixed on the order received by the Office. In support of his claim, the learned Additional Additional Government Pleader relied on the decision in State of Tamil Nadu vs. R.K.Herbal (P) Ltd., and others, reported in 2004 136 STC 632, wherein, the Hon'ble Division Bench of this Court has held that: the respondent in the appeal is the State, which receives the notices and orders concerning an appeal through its State represe....
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.... the proviso to Section 36 of the Act. Since the statute provides for a specific period of limitation, the authority concerned cannot condone the delay beyond the period of 240 days i.e. 120 days of limitation period and 120 days of delay. This clear exclusion renders the appeal filed by the Government beyond the period of 240 days as one barred by limitation. 10. It is the contention of the petitioner that in the Certificate, dated 26.11.2008, issued by the Appellate Deputy Commissioner, it was certified that the order in A.P.No.103 of 2003, dated 29.12.2003, was served and acknowledged on 19.01.2004 and hence, it is evident that the appeal was filed on 241st day. Therefore, the first respondent / Tribunal ought to have rejected the appea....
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....Act, 1908 was in force. Section 29 of that Limitation Act provided that: Where any special or local law prescribes for any suit, appeal or application a period of limitation different from the period prescribed therefor by the First Schedule, the provisions of section 3 shall apply as if such period were prescribed therefor in that Schedule, and for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law- (a) the provisions contained in sections 4, 9 to 18 and 22 shall apply only in sofar as and to the extent to which, they are not expressly excluded by such special or local law; and (b) the remaining provisions of this Act shall not apply.? Therefore, section 5 of ....
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....cial or local law within the meaning of section 29 of the Limitation Act. By the Tamil Nadu General Sales Tax (Eighth Amendment) Act of 1986, which came into force on 15th December, 1986, the proviso to section 38 was amended and as amended the proviso now reads: Provided that the High Court may within a further period of forty-five days, admit a petition preferred after the expiration of the said period of ninety days, if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.? Section 29 of the Limitation Act, 1963, as we have noted already specifically provided that sections 4 to 24 shall apply only in sofar as and to the extent to which, they are not expressly excluded by such s....