STATE OF TAMIL NADU Vs. SAGANLA

JUDGEMENT

(1.) THE Revenue has filed this revision petition against the order of the Tribunal in T.M.P. No. 127/80 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Second Additional Bench), Madras, dated June 11, 1980.

(2.) THE brief facts leading to the filing to this revision are as under : THE respondent-assessee filed an application under section36(6) of the Tamil Nadu General Sales Tax Act, 1959, read with section5 of the Limitation Act, to condone a delay of 7 years and 158 days. THE Tribunal notwithstanding, the objections raised on behalf of the Revenue, had condoned the delay. While condoning the delay the Tribunal has observed as follows :