STATE OF TAMIL NADU Vs. SINGHI TRADERS

JUDGEMENT

(1.) THE question that arises in this tax case is whether the Tribunal has committed an error in entertaining the appeal against the order of the Appellate Assistant Commissioner, refusing to condone the delay in filing an appeal. This question is concluded by a decision of this Court in State of Tamil Nadu v. Madhavan Nair [1982] 49 STC 244 wherein this Court has held that an order refusing to condone the delay in filing the appeal and consequently rejecting the appeal on the ground that it is belated by the Appellate Assistant Commissioner is an order under section 31 of the Tamil Nadu General Sales Tax Act and as section 36 provides for an appeal against any order passed by the Appellate Assistant Commissioner on appeal, an appeal will lie against such order to the Tribunal under that section. In this view of the matter, the order of the Tribunal appears to be right. THE case is, therefore, dismissed.