Give and Take Enterprises vs Appellate Assistant Commissioner of Commercial Taxes and Commercial Tax Officer

A. Kulasekaran, J.—Mr. M.C. Govindan, the learned Special Government Pleader (T), takes notice for the respondents.

The petitioner has filed the above Writ petition praying to issue a writ of Mandamus to condone the delay of 80 days in filing the appeal before

the first respondent against an order dated 31.5.2005 passed by the second respondent in TNGST/0901740/2003-2004 and direct the first

respondent to take the appeal on file and dispose of the same on merits.

It is not in dispute that the petitioner filed the appeal with a delay of 80 days. The 1st Respondent, viz. Appellate Assistant Commissioner of

Commercial Taxes, Kancheepuram, has rightly returned the appeal papers on the ground that the same cannot be entertained as contemplated u/s

31(1) of the Tamil Nadu General Sales Tax Act. When the statute prohibits entertainment of such belated appeals, which is rightly followed by the

Appellate Authority, this Court in exercise of power under Article 226 cannot interfere. Hence, this Writ Petition is dismissed. No costs.