GAMSHA PIPE LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE assessee filed an appeal before the Sales Tax Tribunal, Haryana, which was dismissed as time-barred. An application to condone the delay under Sections 5 and 29 of the Limitation Act was also rejected. At the instance of the assessee, the following question has been referred to us for our decision : Whether, in the facts and circumstances of this case, Section 5 read with Section 29 (2) of the Indian Limitation Act, 1963, is applicable to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973 ?

(2.) THERE cannot be the slightest doubt that this question as framed has to be answered against the assessee in view of the judgment in Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur [1975] 35 S. T. C 413 (S. C ).