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2019 (10) TMI 488

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..... bunal to consider and dispose of the petitioners applications for condonation of delay on their own merits - application disposed off. - WRIT PETITION NO. 79, 80, 81, 82, 83 and 84 OF 2018 - - - Dated:- 17-9-2019 - M. S. SONAK NUTAN D. SARDESSAI, JJ. Mr. Y.V. Nadkarni and Mr. Sanket Kamat, Advocates for the petitioners. Mr. D.J. Pangam, Advocate General with Mr. De .....

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..... entertain the petitioners appeal on the basis of its interpretation of Section 28(3) of the Goa Tax on Entry of Goods Act,2000 (the said Act). Aggrieved, the petitioners instituted appeals before the Tribunal beyond the prescribed period of limitation. The Tribunal has dismissed the application for condonation of delay by order dated 4th August 2017. The perusal of the order dated 4th August 2017 .....

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..... 5. Accordingly, we set aside the Tribunal's order dated 4th August 2017 and restore the petitioner's Second Appeal to the Tribunal in order to enable the Tribunal to consider and dispose of the petitioners applications for condonation of delay on their own merits. 6. The Rule in each of these petitions is made partly absolute in the aforesaid terms. 7. The parties .....

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