KANSAL TRADING COMPANY Vs. MEMBER SALES TAX TRIBUNAL

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India the petitioner challenges an order dated October 9, 1990 passed by the Sales Tax Tribunal, Meerut, whereby it dismissed the petitioner's application for condonation of delay in filing an appeal against an order dated May 3, 1986 passed by the Assistant Commissioner (Judicial) on a first appeal preferred by the petitioner.

(2.) The first appeal was decided by an order dated May 3, 1986, while the appeal before the Tribunal was filed after more than 2 1/2 years in January, 1989. The period prescribed for filing an appeal before the Tribunal is 90 days from the date of the service of the order. In the application for condonation of delay copy of which is annexure 5 to the present writ petition, it was stated that the petitioner came to know on January 10, 1989 when an amin called upon it for recovery, that the appeal might have been rejected. It was then that he applied for a certified copy of the order on January 12, 1989 and the certified copy was served by him on January 18, 1989. It was thus contended that the copy of the appellate order was served on January 18, 1989. In the affidavit accompanied the application copy of which is annexure 6 to the writ petition, it was stated as under : "3. That the first appellate order dated May 3, 1986 in appeal Nos. 1519 of 1985 and 1427 of 1984 were not served upon the deponent and the deponent was not aware regarding the disposal of his abovementioned appeal before January 10, 1989. 4. That for the first time the first appellate order has been served on January 18, 1989."

(3.) The Tribunal found that the copy of the appellate order was received by the appellant's counsel on May 13, 1986 and his signature was available on the order sheet and, therefore, the true copy of the order was served on the appellant through counsel and that the dealer in his affidavit had not alleged any default on the part of the counsel. The Tribunal, therefore, dismissed the application for condonation of delay.