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2015 (12) TMI 784 - HC - VAT and Sales TaxCondonation of delay - Inordinate delay of 200 days - Held that:- Admittedly, the appellate authority having found that the petitioner has filed the appeals with a delay of more than 200 days and also violated the 2nd proviso to Section 51(1) of the Act, which stipulates that no appeal shall be entertained unless the same is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and 25% of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant and since the petitioner has not paid the same within a period of 30 days and also withina a further period of 30 days, rejected the appeals as not maintainable. - appellate authority did not dispute the veracity of the statement of the petitioner nor it was its case that the petitioner filed the appeals belatedly for certain malafide reason with a deliberate intention to delay the matters. The appellate authority also did not record such a finding. - Delay condoned.
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