Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 547 - MADRAS HIGH COURTMaintainability of writ petition - Time-barred petition – option to file appeal in front of Appellate Authority present – Jurisdiction of writ court - Held That:- Decision in the case of State of Madhya Pradesh vs. Bhailal Bhai [1964 (1) TMI 33 - SUPREME COURT OF INDIA] followed - Section 47 of the Puducherry Value Added Tax 2007 provides that appeal shall be filed within a period of thirty days – Proviso u/s 47(1) gives extra time of thirty days if there is sufficient cause to explain the delay - Therefore a total period of sixty days is prescribed under the statute to file an appeal - If the appellate authority do not have the power to condone the delay after sixty days, the writ Court would not be justified in giving further extension - Writ proceedings are not for the purpose of granting extension of time – Although there is no fixed period of limitation for initiating proceedings under Article 226 of the Constitution of India - But when there is a statutory remedy available alongwith maximum period of limitation – No need to entertain a writ petition long after the expiry of the limitation - Appellants open to re-present the belated appeals filed before the Appellate Authority – Decided against assessee
|