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2011 (1) TMI 1195 - HC - VAT and Sales TaxWrit petition – delay in filing appeal - appeal was rejected on the ground that the said appeal, filed with a delay of 528 days, could not be admitted – Held that:- Section 31(1) of the VAT Act, and its first proviso, prescribe a maximum period of 60 days (3,0+30) for an appeal tp be entertained by the appellate authority, and not beyond. As the right of appeal conferred by the VAT Act is subject to the restrictions prescribed therein, and as the delay in the present case of 528 days is far in excess of the maximum period of 60 days within which alone can the appellate authority entertain an appeal under section 31(1), the principle of ubi jus ibi remedium has no application, writ petition fails and is, accordingly, dismissed
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