DEPUTY COMMISSIONER OF SALES TAX Vs. PHAIR LABORATORIES

JUDGEMENT

(1.) THE common order of the Sales Tax Appellate Tribunal in these five cases cannot be supported. All these tax revision case were filed against the orders of assessment passed by the Assistant Commissioner. The Deputy Commissioner, who dealt with the appeals, dismissed the appeals as having been preferred out of time and on the ground that no case had been shown to excuse the delay in filing the appeals. Under section 34(1) of the Act, which provides for appeals, appeals had to be preferred within thirty days from the date on which the order is served on the party. Under the first proviso thereto, there is power on the appellate authority if so satisfied that there was sufficient cause in not presenting the appeal, to excuse the delay in filing the appeals. In the light of this provision, the Deputy Commissioner, who dealt with the appeal, observed :

(2.) FURTHER appeals were taken to the Sales Tax Appellate Tribunal. The Tribunal noticed the above portion of the Deputy Commissioner's order, and then recorded that it was not prepared to find fault with the learned Deputy Commissioner for dismissing the applications to excuse the delay. Having said so, strangely enough, the Tribunal remarked as follows: