Law: Sales Tax Act, 1990

Section: 46

Sales Tax Act (VII of 1990)---S. 46---Appeal---Limitation---Condonation of delay ---Tribunal dismissed the appeal after holding that delay in filing thereof had not been properly explained---Validity---Appeal to Tribunal could be filed within 30 days of the date of communication of order---Tribunal under S.46(2) of the Sales Tax Act, had discretion to admit an appeal preferred after the period of limitation---Prayer for condonation of delay in filing appeal should be considered objectively, unless an assessee was contumacious in his action ---Assessee did not stand to gain anything by delaying an appeal nor a delay on his part gave rise to or created a valuable right in favour of the Revenue---High Court accepted appeal and set aside impugned order, resultantly, the appeal filed by appellant before Tribunal would be deemed pending, which would be heard and decided on merits after hearing the parties. JUDGMENT NASEEM SIKANDAR, J.---The appeal filed by the appellant before the Appellate Tribunal under section 46 of the Sales Tax Act, 1990 was dismissed after it was found that the delay in. filing thereof had not been properly explained. 2. Although the Tribunal has not mentioned the exact time in terms of days by which the appeal before them was barred by limitation, we are of the view that it was negligible. In a recent judgment in C.A. No.323 of 2001 we have examined the provisions of…

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