SAJI TIMBERS Vs. STATE OF KERALA

JUDGEMENT

(1.) Revision petitioner is the assessee.

(2.) The year of assessment is 1982-83. The order of assessment for the year was under challenge before the Appellate Assistant Commissioner; who by order dated 22-6-1989, dismissed the appeal entering the finding that the appeal is not maintainable as the revision petitioner failed to produce proof of payment of admitted tax. The revision petitioner filed a second appeal against that order before the Appellate Tribunal. As the appeal was filed out of time the petitioner had moved an application to condone the delay in filing the appeal. The Appellate Tribunal allowed the application to condone the delay and consequently entertained the appeal.

(3.) Yet another application, the petitioner had filed, seeking condonation of delay in paying the admitted tax, however was dismissed by the Tribunal by order dt. 10th June, 1991. The order reads:-