1973 (11) TMI 67

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..... referred the following question of law for the opinion of this court: "Whether, under the circumstances of the case, the Additional Judge (Revisions), Sales Tax, was legally justified in condoning the delay in filing the appeal?" It appears that for the assessment year 1962-63 an ex parte assessment order was passed by the Sales Tax Officer on 31st March, 1964. It was served on the assessee on 2 .....

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..... rder, the assessee had been prosecuting his application under section 30 with due diligence in the bona fide belief that he had a good case for the reopening of the assessment proceedings. It was also observed that against the assessment order the assessee had two alternative remedies, one by an application under section 30 and the other by way of an appeal under section 9 of the Act on merits, bu .....

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..... d the learned standing counsel we are not satisfied that the revising authority committed any error of law in taking the view that the assessee was bona fide and with due diligence prosecuting the first proceedings under section 30 and on being unsuccessful therein filed an appeal on merits, which is a finding of fact. On the basis of the said finding the delay could reasonably and validly be cond .....

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