SRINIVASA PICTURE PALACE Vs. ENTERTAINMENT TAX OFFICER

JUDGEMENT

(1.) QUESTIONING the orders of the Entertainment Tax Appellate Deputy Commissioner (CT), Guntur, in Spl. No. 342/97 -98, dated 16th September, 1998 in rejecting the appeal at the admission stage on the ground of delay, the petitioner filed this revision petition under Article 227 of the Constitution of India. It is true that under Section 9D of A.P. Entertainments Tax Act, 1939 any person aggrieved by an order passed by the assessing authority has to prefer an appeal within thirty days to the appellate authority, but at the same time this Section contains a proviso giving discretion to the appellate authority for condonation of delay in filing the appeal beyond 30 days if it is satisfied that the assessee has sufficient cause for not preferring the appeal within that period. The Deputy Commissioner has completely forgotten about the proviso and he has not considered the petition for condonation of the delay in preferring the revision. Further, the Deputy Commissioner being the first appellate authority is expected to reappraise the evidence on record to find out whether the assessment order passed by the officer concerned is in accordance with law or not. It is being a valuable right given by the statute to the assessee, the Deputy Commissioner is not expected to deal with the appeal so lightly, more so, without considering the proviso. Had he not been satisfied with the explanation offered by the petitioner in the affidavit filed in support of the petition filed for condonation of delay, the Deputy Commissioner could have given a notice of hearing and he is expected to pass a reasoned order even if he is not inclined to condone the delay, so that the assessee can assail the order in the revisional Court. At any rate, in this case, the petitioner has categorically stated that he is a heart patient and he was going hitherto and thither for consulting the Doctors whether he has to undergo by -pass surgery or not. In fact he seemed to have undergone a by -pass surgery. This being a valid cause, I am inclined to condone the delay in filing the appeal before the Appellate Deputy Commissioner.

(2.) ACCORDINGLY , this revision petition is allowed and the respondent is directed to take the appeal on file, number the same and dispose of the same on merits in accordance with law.