TMI Blog1993 (7) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal. On July 2, 1993, I ordered as follows: "It is stated at the Bar that the petitioner herein has filed the statutory appeal with a condone delay petition. The appropriate authority, i.e., the Appellate Assistant Commissioner (CT), Tirunelveli, is directed to pass order on the condone delay petition. Put up after one week." 2.. An order, however, dated July 6, 1993, by the Appellate Assistant Commissioner (CT), Tirunelveli, has been produced before me, which records as follows: "The appellants have preferred an appeal against the orders of the Deputy Commercial Tax Officer-III, Tuticorin, dated May 28, 1987, in TNGST/547745/ 83-84. On perusal of the affidavit dated June 8, 1993 filed by the appellants, the following po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition with petition for condonation of delay on June 29, 1993. The appellant ought to have filed an appeal within 30 days of receipt of the second assessment order dated May 28, 1987. They have filed the appeal petition only on June 29, 1993 after a lapse of more than six years of time. Under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959, the Appellate Assistant Commissioner (CT) is empowered to condone the delay in filing the appeal up to 30 days after the initial time-limit of 30 days allowed under the Act. In view of the above facts, I am of the conclusive opinion that the delay is beyond the limit of 30 days empowered to the Appellate Assistant Commissioner(CT) in the Act. In the present case the delay is more than s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot entertained at all. The petitioner then moved the instant writ petition. After the instant writ petition and the above orders, the latest order of the Appellate Assistant Commissioner is that he has no power to condone the delay beyond the limit of 30 days under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959. 4.. It shall indeed be harmful both for the Revenue and the State on the one hand and the assessees on the other hand, if officers who do not have the knowledge and correct appreciation of the law and the principles upon which power to assess and realise tax is exercised, are appointed and allowed to hold office of responsibility. Their such acts bring a bad name to the revenue administration of the State. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veli, however, in my opinion, has shown sufficient reluctance and by delaying the hearing of the matter on merits and from all that is transpired in the instant proceeding, it could be safely inferred that the petitioner will have reasonable apprehension in his mind as to his getting justice at the hands of the Appellate Assistant Commissioner (CT), Tirunelveli. It is a fit case, in my opinion, in which the Chairman, Sales Tax Appellate Tribunal, Madras, is directed to administratively transfer the abovementioned proceeding from the file of the Appellate Assistant Commissioner (CT), Tirunelveli, to the file of any other competent officer and accordingly give intimation of the same to the petitioner well in time so that he may appear before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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