Law: Sales Tax Act, 1990

Section: 46,3

Sales Tax Act (VII of 1990)-S.46---Limitation Act (IX of 1908), S.3---Time barred appeal without application for condonation of delay---Effect---Such appeal would be liable to be dismissed---Principles. ORDER FAISAL ARAB, J.---Against the order-in-original passed on 21-10-1999, the applicants instead of filing appeals before the Tribunal, filed appeals before the Member C.B.R. Member C.B.R. dismissed the appeals. Order of Member C.B.R. was then assailed in Constitution Petitions which too were dismissed on the ground that the remedy against challenging the order-in-original lie before the Tribunal. After decision in Const. petitions, applicants filed appeals before the Tribunal which after hearing the applicants came to the conclusion that the order-in-original was challenged after more than four years and hence appeals being time barred were liable to be dismissed. Against the order of the Tribunal, present references were filed. This Court vide order dated 28-9-2009 dismissed all the references holding that the Tribunal was right in dismissing the appeals of the applicants as the applicants failed to avail the remedy before the Tribunal on account of their…

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