RAJ ENTERPRISES Vs. ADDITIONAL COMMISSIONER, ALIGARH

JUDGEMENT

(1.) Heard learned counsel for the petitioners and learned Standing Counsel. By the impugned order dated 04.12.2018, the Additional Commissioner (Appeals), Aligarh has rejected the appeal of the petitioners on the ground that the same is filed beyond the limitation.

(2.) The contention of learned counsel for the petitioners is that the copy of the order of assessing authority was served upon the petitioner on 11.01.2018 and the appeal has to be filed beyond the period of three months from the date of receiving of copy of the order on 14.06.2018. The appellate authority, therefore has rejected the appeal on the ground that he has no authority to condone the delay beyond the period of 30 days as provided under Section 107(4) of the U.P. VAT Act. Having heard the learned counsel for the petitioners and perused the order passed by the first appellate authority. The appeal was not filed by the petitioner within the stipulated period for the reason that the owner/proprietor of the firm was ill in between 07.04.2018 to 13.06.2018.

(3.) In support of ailment, the petitioner has produced the copies of the medical certificate issued by the Senior Medical Practitioner namely Dr. Sanjeev Kumar Sharma, MS, MCH (Neuro). The ailment which has been mentioned in the certificate prima facie appears to be the ailment which could take some time for recovery.