1990 (10) TMI 332

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..... les Tax Act, 1957, is whether the first appellate authority was correct in dismissing the appeal as barred by limitation, the appeal being presented 206 days beyond the prescribed time without considering the explanation offered in regard to the delay that had occurred in presenting the appeal? 2.. Sub-section (2) of section 20 of the Act prescribes period of 30 days to prefer an appeal agains .....

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..... opy of the petition which he filed on January 1, 1988, the date on which he was required to appear before the first appellate authority according to the notice issued bearing the date January 4, 1988. But that application itself is not found in the records produced by the Government Pleader. But we do find a medical certificate dated December 20, 1987, to which a reference is made in the copy of t .....

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..... ce with law. 4. It is useful for us to observe that in furtherance of the proviso to sub-section (2) of section 20 of the Act no rules have been prescribed in regard to the procedure to be followed by the appellate authorities concerned in entertaining the appeals beyond the prescribed period. This lacuna should be made good by the State Government by framing appropriate rules prescribing that .....

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