IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 13/12/2005
Coram
The Hon'ble Mr. Justice A. KULASEKARAN
W.P.No.39180 of 2005
M/s.Give & Take Enterprises,
rep. by its Prop.P.Vincent,
No.15, Veeramamunivar Street,
Ambal Nagar,
Ekkattuthangal,
Chennai-600 097 ... Petitioner
-Vs-
1. Appellate Assistant Commissioner
of Commercial Taxes,
Kancheepuram
2. Commercial Tax Officer,
Guindy Assessment Circle,
46, Greenways Road,
Chennai-28 ... Respondents
Petition filed under Article 226 of the Constitution of India to issue
a Writ of Mandamus as stated therein.
For petitioner : Mr.M.Lenin Samuel
For respondents : Mr.M.C.Govindan
Special Government Pleader (T)
:ORDER
Mr.M.C.Govindan, the learned Special Government Pleader (T), takes
notice for the respondents.
2. The petitioner has filed the above Writ petition praying to issue
a writ of Mandamus to condone the delay of 80 days in filing the appeal before
the first respondent against an order dated 31.5.2005 passed by the second
respondent in TNGST/0901740/2003-2004 and direct the first respondent to take
the appeal on file and dispose of the same on merits.
3. It is not in dispute that the petitioner filed the appeal with a
delay of 80 days. The 1st Respondent, viz. Appellate Assistant Commissioner
of Commercial Taxes, Kancheepuram, has rightly returned the appeal papers on
the ground that the same cannot be entertained as contemplated under Section
31(1) of the Tamil Nadu General Sales Tax Act. When the statute prohibits
entertainment of such belated appeals, which is rightly followed by the
Appellate Authority, this Court in exercise of power under Article 226 cannot
interfere. Hence, this Writ Petition is dismissed. No costs.
lan
Index : Yes
Internet : Yes
To
1. Appellate Assistant Commissioner
of Commercial Taxes
Kancheepuram
2. Commercial Tax Officer,
Guindy Assessment Circle,
46, Greenways Road,
Chennai-28