The State of Tamil Nadu vs Tvl. V. Perumal and Co.

F.M. Ibrahim Kalifulla, J.—This tax case revision has been filed by the Commercial Tax Department challenging the order of the Tamil

Nadu Sales tax Appellate Tribunal dated 3.12.1992 in Tribunal Appeal No. 496 of 1992. The assessment year relates to 1985-86. The

assessment order was dated 31.5.1991. u/s 31 of the Tamil Nadu General Sales Tax Act, as it stood then, the appeal before the Appellate

Assistant Commissioner should have been filed within thirty days. However, the Appellate Assistant Commissioner was not vested with the power

to condone the delay, if the appeal is filed beyond the prescribed period of thirty days.

The assessment order was served on the respondent by affixture on 20.7.1991. On 17.12.1986, by Amendment Act 76 of 1986, a further

period of fifteen days was prescribed over and above thirty days for entertaining an appeal, by condoning the delay in filing the appeal. In other

words, if the appeal is not filed within thirty days, the aggrieved party can prefer the appeal by seeking condonation of delay up to a period of

fifteen days, over and above the initial period of thirty days for filing the appeal.

In the case on hand, the respondent filed the appeal before the Appellate Assistant Commissioner on 27.1.1992. The Appellate Assistant

Commissioner taking note of the amendment, which was brought into force by Act 76 of 1986, dismissed the appeal on the ground of delay, since

it was filed beyond sixty days. On appeal, the Tribunal, by the order impugned in this revision, has taken a view that since the assessment year is

1985-86 and the Amended Act 76 of 1986 came into effect on 17.12.1986, the provision which was prevailing prior to the said date would apply

and while remanding the case for fresh disposal, the Tribunal directed to find out whether there was sufficient cause for the delay in filing the appeal

from the date of service of the order by affixture.

Having heard the learned Special Government Pleader for Tax and having perused the assessment order as well as the order of the Appellate

Assistant Commissioner, we find that the tax determined by the Assessing Authority was in a sum of Rs. 40,527/ - and the tax paid was Rs. 800/ -

and a balance of Rs. 38,727/ - had to be paid by the assessee.

As rightly contended by the learned Special Government Pleader, as the respondent-assessee filed the appeal on 27.1.1992, on which date the

Amended Act 76 of 1986 had come into effect, it will have to be held that there was no provision providing for filing the appeal beyond thirty

days, with any unlimited extended period to seek for condonation of delay. In other words, as on the date of filing of the appeal by the respondent-

assessee namely, on 27.1.1992, when Section 31 of the Tamil Nadu General Sales Tax Act, as it stood, provided for filing the appeal within thirty

days and seek for condonation of delay only for fifteen days beyond the initial period of thirty days, it will have to be held that the said legal

position, based on the amended Section 31 by Act 76 of 1986, alone would prevail. If that be so, the order of the Tribunal in holding that the

amended provision cannot be applied to the case on hand and only the old provision of the Act that existed prior to 17.12.1986 would apply, is

not the correct legal position.

We, therefore, allow this revision petition and the order of the Tribunal is set aside. No costs.