THVYA TRADERS (DHIVYA TRADERS) REPRESENTED BY ITS PROPRITRIX K. MUNEESWARI Vs. THE APPELLATE ASSISTANT COMMISSIONER (CT) AND THE DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY consent, the writ petition is taken up for final disposal.

(2.) THE petitioner is a trader in waste cotton and registered under the Tamil Nadu General Sales Tax Act, 1959 and the Rules framed thereunder. The petitioner has filed the above writ petition to quash the order of the first respondent dated 21.01.2008 by which, the statutory appeal filed by the petitioner has been rejected as not maintainable on the ground that the appeal petition has been filed beyond the statutory period.

(3.) THE case of the Department before the appellate authority was that revised assessment orders dated 28.03.2005 was served on Tmt. M. Indumathi on 19.04.2005 who was the wife of the petitioner's brother. Therefore, the defence of the Department is that in terms of Section 31 of the Tamil Nadu General Sales Tax Act, 1959, no appeal could be preferred beyond 60 days and there is no power to condone the delay.