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2008 (7) TMI 867 - PUNJAB AND HARYANA HIGH COURTCondonation of Delay - Whether there is no provision under the Punjab Value Added Tax Act, 2005 to file any supplementary appeal or a second appeal against the same order? Held that:- Earlier, the appeals were filed within limitation and fresh appeals were also filed just within 30 days of the withdrawal of the earlier appeals. Therefore, while filing the fresh appeals, applications for condonation of delay were filed and the Tribunal, by taking into consideration the facts and circumstances of the case, condoned the delay and entertained those appeals. No illegality in entertaining those appeals. The contention of learned counsel for the appellant that since the earlier appeals were filed without sanction order, therefore, the second appeals should not have been entertained, cannot be accepted, because if there was no-sanction, then there was no appeal and the subsequent appeals were rightly entertained by the Tribunal, after condoning the delay. Regarding the contention of the appellant that the Tribunal had no jurisdiction to permit the appellant to withdraw the earlier appeals with liberty to file fresh appeals and the earlier appeals will be deemed to be dismissed on merits, section 63(4)(b) of the Act clearly provides that the Tribunal after affording an opportunity of hearing to the parties, may pass such order, as it deems to be just and proper. As under this clause, the Tribunal is empowered to permit an appellant to withdraw the appeal and file fresh one after removing the defects, pointed out by the other side. Appeal dismissed.
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