2024 (3) TMI 893

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....ICE HARINATH.N For the Petitioner(s): Sri. Shaik Jeelani Basha For the Respondents: GP For Commercial Tax 1. Heard Shaik Jeelani Basha, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents and perused the material on record. 2. With the consent of learned counsels for the parties, the present writ petition is being decided finally at ....

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....tation of three months from the date on which the decision or order appealed against is communicated to the appellant. As per sub-section (4) of Section 107, the Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period of limitation, allow it to be presented within a further period of one month. The appellate....

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....ity, by imposing cost of Rs. 20,000/-. 8. The Appellate Authority in the impugned order did not dispute the cause of delay nor found that such cause was not sufficient. There was proof filed in support of the cause for not preferring the appeal in time. The rejection is only because beyond condonable period, the delay could not be condoned by the Appellate Authority. 9. Learned Government Pl....