POSHAK TEXTILES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) WRIT petition is directed against the order dated January 17, 2005, copy of which is produced as annexure D to the petition, passed by the first appellate authority dismissing the appeal as one barred by time. It is not in dispute that the appeal was presented beyond the outer limit of 180 days and the first appellate authority has rightly rejected the appeal being empowered to entertain the appeal only when it is not beyond the total period of 180 days, though the appeal itself is to be preferred within 30 days and thereafter it is by condoning the delay in preferring the appeal.

(2.) HOWEVER, Sri Narayana, learned Counsel for the petitioner has a very 2 convincing explanation as to how the petitioner could not present the appeal before the first appellate authority within the permitted time; that the petitioner was pursuing his remedy before the wrong forum, the appeal in the first instance was filed before the Karnataka Appellate Tribunal, who had initially admitted the appeal and called for records, but ultimately on noticing that the appeal should have been preferred before the other appellate forum was inclined to dismiss the appeal and by then the petitioner withdrew the appeal and thereafter presented the appeal before the first appellate authority, but the outer limitation period of 180 days had expired and the first appellate authority has dismissed the appeal. Therefore, learned Counsel prays that this court should interfere and extend suitable relief.

(3.) HOWEVER, it is open to the petitioner to pursue his other statutory remedy including a further appeal to the Tribunal, etc. Reserving liberty to the petitioner to pursue such other remedies as are open to him in law, this writ petition is dismissed.