GANDHARB MISRA Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON assessee's application made under section 24 (2) (b) of the Orissa Sales Tax Act, 1947 (hereinafter to be referred to as "the Act") this court directed the Tribunal to state a case and refer the following question for opinion of this court :

(2.) ON 9th March, 1970, assessee received the order of assessment for the period 1968-69. On 16th May, 1970, an appeal was filed before the Assistant Commissioner of Sales Tax. Under the provisions of section 23 (1) of the Act such an appeal has to be filed within 30 days from the date of receipt of the order of assessment. As the appeal was out of time, the assessee made an application for condonation of delay and claimed that he was ill. A medical certificate in support of the illness was also filed. The first appellate authority dismissed the appeal by saying that he had no jurisdiction to condone the delay. The Tribunal in second appeal placed reliance on the decision of the Supreme Court in the case of Commissioner of Income-tax v. National Finance ([1962] 44 I. T. R. 788 (S. C.)), and upheld the order of the Assistant Commissioner.

(3.) THE assessee contends that the decision of the Supreme Court relied upon by the Tribunal could not have been applied to the facts of the case, because the decision was rendered with reference to the Limitation Act of 1908 and did not take note of the changed provisions under the Limitation Act of 1963. We may refer to the two provisions under the Act of 1908 and the Act of 1963. Section 29 (2) of the Limitation Act of 1908 provided :