K SUBRAMANIAN Vs. TAMIL NADU TAXATION

JUDGEMENT

(1.) THE above writ petition is directed against the order of the Tamil Nadu Taxation Special Tribunal, Chennai, dated 02. 04. 2002 made in O. P. No. 319 of 2002, in and by which, the Tribunal, after finding that the petitioner has failed to file an appeal in time as provided, has dismissed the said O. P.

(2.) IT is not in dispute that under Section 31 of the Tamil Nadu General Sales Tax Act, the appeal lies to the Appellate Assistant Commissioner, Erode, and the appeal has to be filed within a period of 30 days from the date on which the order of the original authority was served on him in the manner prescribed. Proviso to Section 31 gives power to the Appellate Assistant Commissioner, Erode, to condone the delay of further period of 30 days, if there is sufficient cause. It is also not in dispute that after expiry of 60 days (30+30), the Appellate Authority has no power to condone the delay. The said view has been approved in series of decisions. In fact, the Appellate Tribunal has adverted to all those decisions and dismissed the petition filed by the petitioner. In view of the admitted legal position, we are in agreement with the conclusion arrived at by the Tribunal. Consequently, the writ petition fails and the same is dismissed. No costs. WPMP No. 33344 of 2002 is also dismissed.