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C. Periasamy Versus The State of Tamil Nadu, The Appellate Asst. Commissioner (CT) , The Deputy Commercial Tax Officer

2017 (11) TMI 728 - MADRAS HIGH COURT

Condonation of delay in filing appeal - recovery of tax - Held that: - it is true that the appeal could not have been entertained as the appellate authority had no power to condone such delay of 752 days. However, as pointed out and taking note of the other factual circumstances and also the fact that the third respondent has not enforced the recovery of tax dues, pursuant to impugned assessment proceedings, one indulgence can be granted to the petitioner, simultaneously protecting the interest .....

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rned Special Government Pleader for the respondents. 2. The petitioner, a civil work contractor, who would have now crossed 82 years of age, is before this Court having missed the bus in not duly and diligently contesting the assessment proceedings under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short TNGST Act ). 3. The petitioner having been left with no other remedy since the appeal petition filed by the petitioner has been rejected as time-barred, has approached this C .....

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er, the petitioner thought it would be sufficient for him to hand over the papers to the sales tax practioner and whenver asked for, he could go and meet the practioner and give appropriate instruction on facts. The petitioner pleads that he had suffered serious heart ailment and could not follow up the matter and only much after the assessment orders were passed, the petitioner took steps for engaging the service of a Chartered Accountant and filed an appeal before the Assistant Commissioner (C .....

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mplying with the conditional order. However, it appears that till now, the Department has not initiated any effective steps for recovering the tax. The petitioner states that he owned dry lands measuring an extent of 2 acres, but otherwise his financial condition is not good. 5. As noticed above, the petitioner by now would have crossed 80 years. Thus, taking into consideration and taking note of the fact that the petitioner was a small civil contractor with meagre turnover, the petitioner can b .....

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