MAHESH KUMAR, V.K. Vs. THE APPELLATE ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF PUDUCHERRY

JUDGEMENT

(1.) HEARD , Mr. P. Suresh, learned Counsel appearing for the petitioner, Mr. A. Tamilvanan, learned Government Advocate (Pondicherry) and perused the materials available on record.

(2.) WRIT petitions have been filed for a mandamus directing the respondent to admit the appeal by condoning the delay period from August 2012 to March 2013; from March 2014; from April 2013 to July 2013 and from August 2013 to December 2013 respectively.

(3.) THE petitioner is a wholesale dealer in live chicken. The respondent completed the assessment and issued assessment order dated 26.11.2013 which was received by the petitioner on the same day. The petitioner, after receiving the assessment order dated 26.11.2013, preferred Appeal before the Appellate Assistant Commissioner with a delay of 351 days. The said appeal was rejected by Appeal Memorandum dated 18.12.2014 on the ground that as per the provision of Section 47(1) of the Pondicherry Value Added Tax Act, 2007, the appeal ought to have been filed within a period of 30 days from the date on which the assessment order was served. According to the petitioner, the appellate authority is entitled to condone further period of 30 days. In short, the assessee is entitled to prefer an appeal within a total period of 60 days from the date of receipt of the assessment order. Since the appeal preferred by the petitioner was rejected, he is before this Court.