SURYA GENERAL TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard the learned Counsel for the parties.

(2.) The petitioner has approached this Court because of the refusal by the Tribunal to condone the delay of one year, five months and nine days in filing the appeal. In the affidavit for condonation of delay, the petitioner furnished the explanation of having erroneously assumed that no appeal need be filed for the year 1988-89 as the demand against him for the year 1987-88 had been challenged and was pending in appeal before the Tribunal, and that whatever order would be passed for that year would automatically apply for the subsequent year. When later on he met his Counsel he explained that appeal has to be filed in respect of each year, for which he took steps to file the appeal. The Tribunal did not find the cause to be sufficient to warrant condonation of delay. Hence it dismissed the condone delay petition.

(3.) The learned Counsel for the petitioner has placed before us the judgment of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in Surya General Stores vs. State of A.P., in which the Tribunal gave relief to the petitioner in respect of the year 1987-88 by treating the wood supplied neither as fire wood, as was contended by the petitioner, nor as timber, as was contended by the Revenue, but by treating the wood as general goods taxable at 6 per cent. It is submitted by the petitioner that the Tribunal's decision is now pending in revision before this Court in TRC SR No.1008 of 1997.