QASIMUDDIN Vs. ASSISTANT SUGAR COMMISSIONER

JUDGEMENT

(1.) Aggrieved against the assessment orders passed under the U. P. Sugarcane (Purchase Tax) Act, 1961 in respect of the months of Dec. 1970, Jan., Feb. and March 1971 the petitioner filed a single appeal. The appeal was filed within the prescribed period of limitation from the date of the intimation of the assessment order, but the memorandum of appeal was not accompanied by proof of payment of the tax admitted by the appellant to be due from him as required by the proviso to Sec. 3(5) of the Act. At the hearing of the appeal it was submitted on behalf of the petitioner that he may be permitted to deposit the admitted tax and the appeal be heard on merits after condoning the delay. The Assistant Commissioner-Cum-Appellate Authority held that there is no provision in the U. P. Sugarcane (Purchase Tax) Act, 1961 applying Sec. 5 of the Limitation Act to proceedings under it. Sec. 3(5) which provides for an appeal does not authorise condonation of delay. On this view the appeals relating to the assessment orders for the months of Dec. 1970, Jan. and Feb. 1971 were dismissed as, barred by time. The appeal relating to March 1971 was dismissed on merits.

(2.) In the present writ petition the orders holding that the appeals were barred by time hive been challenged.

(3.) Sub-sec. (5) of Sec. 3 provides for an appeal to be filed within thirty days of the intimation of the order. The proviso says :