{"id":47448,"date":"1982-07-29T00:00:00","date_gmt":"1982-07-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-state-of-tamil-nadu-vs-singhi-traders-on-29-july-1982"},"modified":"2015-01-07T08:50:44","modified_gmt":"2015-01-07T03:20:44","slug":"the-state-of-tamil-nadu-vs-singhi-traders-on-29-july-1982","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-state-of-tamil-nadu-vs-singhi-traders-on-29-july-1982","title":{"rendered":"The State Of Tamil Nadu vs Singhi Traders on 29 July, 1982"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The State Of Tamil Nadu vs Singhi Traders on 29 July, 1982<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1984 57 STC 209 Mad<\/div>\n<div class=\"doc_author\">Author: Ramanujam<\/div>\n<div class=\"doc_bench\">Bench: G Ramanujam, R Sengottuvelan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  Ramanujam, J.  <\/p>\n<p> 1. The question that arises in this tax case is whether the Tribunal has committed an error in entertaining the appeal against the order of the Appellate Assistant Commissioner, refusing to condone the delay in filing an appeal. This question is concluded by a decision of this Court in State of Tamil Nadu v. Madhavan Nair [1982] 49 STC 244 wherein this Court has held that an order refusing to condone the delay in filing the appeal and consequently rejecting the appeal on the ground that it is belated by the Appellate Assistant Commissioner is an order under section 31 of the Tamil Nadu General Sales Tax Act and as section 36 provides for an appeal against any order passed by the Appellate Assistant Commissioner on appeal, an appeal will lie against such order to the Tribunal under that section. In this view of the matter, the order of the Tribunal appears to be right. The case is, therefore, dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The State Of Tamil Nadu vs Singhi Traders on 29 July, 1982 Equivalent citations: 1984 57 STC 209 Mad Author: Ramanujam Bench: G Ramanujam, R Sengottuvelan JUDGMENT Ramanujam, J. 1. The question that arises in this tax case is whether the Tribunal has committed an error in entertaining the appeal against the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-47448","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The State Of Tamil Nadu vs Singhi Traders on 29 July, 1982 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-state-of-tamil-nadu-vs-singhi-traders-on-29-july-1982\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The State Of Tamil Nadu vs Singhi Traders on 29 July, 1982 - Free Judgements of Supreme Court &amp; 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