COCHIN CHEMICALS AND RUBBER PRODUCTS ERUMBUKKADU Vs. REGISTRAR THE TAMIL NADU TAXATION SPECIAL TRIBUNAL SINGARAVELAR MALIGAI CHENNAI 1

JUDGEMENT

(1.) THE writ petitions are filed against the orders of the tamil Nadu Taxation Special Tribunal dismissing the original petitions filed by the petitioner challenging the order of the first appellate authority wherein the appeals filed by the petitioner against the revised assessment orders were rejected on the ground that the delay in filing the appeals could not be condoned as the appeals were sought to be filed beyond the statutory period prescribed under Section 31 (1) of the Tamil Nadu General Sales Tax Act.

(2.) IT is seen from the records that assessment orders for the assessment years 1994-95 and 1995-96 were served on the assessee on 30. 3. 2000 and 11. 10. 2000 respectively. The assessing authority took proceedings for recovery of the tax by notice dated 21. 5. 2001. IT is seen that the assessee preferred a petition before the Tamil Nadu Taxation Special Tribunal in O. P. No. 142 of 1998 for a direction to the Enforcement Wing Authority to return the Form XVII and C forms. By the order of the Special Tribunal dated 11th March 1998, the books and records secured at the time of inspection on 7. 8. 1996 were directed to be returned. In the meanwhile, by order dated 10. 7. 1998, the appellate authority allowed the appeal against the assessment for the year 1994-95 and remanded the assessment to the Assessing Officer so as to enable the assessee to produce Form XVII for consideration before the Assessing Officer.

(3.) THE assessee took the plea that the appeals could not be preferred on time due to his poor health, and hence, he prayed for setting aside the order of the Tribunal.